Looking at some of the responses, I guess the question is...what IS an elite defender?
I really think there are only 2 or 3 true, lockdown defenders in the NBA, if that. So, if that is the criteria, then its tough to manage.
Personally I would classify an elite defender as a top 10 defender in the league overall, and someone who can actually influence the outcome of the game with their defense.
Guys I would put in this category are:
Lebron
Tony Allen
Avery Bradley
Tyson Chandler
Kevin Garnett
Luol Deng
Josh Smith