The theme has been a labour of love. It is the most comprehensive and advanced theme I can make, and will form the backbone of all my future themes.
Elemental is a WordPress Theme Framework, that has all the essential theme elements included. It has awesoem built in SEO and as a Framework is very flexible allowing me to create sites such as Binary Moon and WPVote (which is running Elemental as a parent theme).
If you check out the release post, you will see there is also a small promotion for the first people to buy the theme, and I think that there are some codes left - so grab them while you can.