Eli is probably the most taxing ICE in the game relative to its very low rez cost. Everyone's favourite fracter Corroder takes 4 to get through this, as do Breach and Eater. Currently the best ways to deal with it are:
- Cerberus "Lady" H1 (4 to install, 1 to break up to 4 times)
- Atman at 4 strength (7 to install, 2 to break)
- Knifed (1 and 2 to trash)
As a bioroid, the Runner can spend 2 to break it, but this isn't really a downside as getting the Runner to spend half their turn's clicks on one cheap ICE is a huge tax. This kind of ICE is not really meant for defending scoring remotes, but rather to prevent the Runner repeatedly running R&D or HQ.
At only 1 influence, Eli is included in just about every taxing Corp deck. Even when you aren't focusing on taxing the Runner it can be a value include to prevent central server abuse from cards like Keyhole.