Depends ... Logicaly Humans dont get [Elf] dialogue options and Elves dont gets [Human] dialogue options (wich are BTW incredibly rare last time i checked).
Other than that ... Cant think about any difference that isnt also some mechanics. :-/
Humans obviously dont see in the dark ... Elves might have a problem when NPC wants to put them to sleep in dialogue.
In the words of the senior NCO instructor at cadet battalion: “If you ain’t cheating you ain’t trying. And if you got caught you didn’t try hard enough!”
