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. laugh


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!”