Elite beasts have exactly the same stats as normal beasts after taming. There is absolutely no difference.
Perhaps you're confused with exotic pets. That term 'exotic' is given to pets that can only be tamed by beastmastery hunters, having 51 points in the BM tree. 'Exotic' pets have different skill sets than other pets. I think Blizzard intended them to be a little more useful than normal pets. However in practice they're not really.
All pets of beastmastery hunters get an additional four points in their talent trees to be spent. In that fashion, all pets of BM hunters are a bit tougher than the non-BM hunter.
Read up over at Petopia. Its everything you ever wanted to know about pets.
http://petopia.brashendeavors.net/
Edited, Feb 17th 2009 8:58am by ItsaGaAs