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Longer answer:
yes, *most* basic pet models are available in an Elite Form. Bears, Wolves, Raptors, Boars, Spiders. Also I have heard that there are/were tamable turtles and zebras, both of which definatly have elite forms available, but I don't know if they were tamable or not. But of course not everything is tamable, such as kodos for instance. There is a good thread on the official hunter forums with a listing of animals that are an aren't tamable at all as well as some listings of elite mobs. However, the more important answer to the question posed is that with the latest patch, elite pets no longer do any more damage than a normal pet. In other words effectively rendering the point of whether your pet is elite or not moot. To quote the patch notes from September 18th.