V-10H Elite takes the same SiO2 ceramic base as V-9H Pro and reinforces it with an added siloxane resin layer. That resin is what pushes the cured hardness from 9H to 10H and meaningfully improves how the coating holds up to UV and heat over long periods.
It sits deliberately between the essential and graphene tiers: a genuine step up in durability and gloss depth over V-9H Pro, at a lower price than graphene chemistry, for owners who want more without needing graphene's heat-dissipation or self-healing properties.