The Macallan's Elegancia went on sale in the Duty Free shops here in Australia nearly 18 months ago.
The regular 12yo is widely available in normal liquor stores, so it is very easy here to compare the regular 12yo with the Elegancia. However, we do not get the regular 10yo.
As correctly described above, the Elegancia uses a portion of fino casks in the vatting.
I found the Elegancia a fascinating dram. Many of the Macallan trademarks were there, with a spicy nose, raisins & fruitcake on the palate, and a rich sweetness that drifted through the nose, palate, and a reasonably long finish.
However, the distinctive difference was that everything was "sharper", i.e. perhaps not as smooth & mellowed, but with a little more bite. I am told that this is the contribution of the fino, which introduces less-rounded characteristics than oloroso.
But was it nice & enjoyable? You bet!!!