Neither one is really suitable for a passive PSU, because a passive PSu relies on the heat rising up.
Have you considered the Fractal Design Node 304. It works with a tall and slim CPU cooler and a passive PSU. Only downside is it doesn't fit an optical drive.
I wouldn't be opposed to a really good non-passive PSU. So in the Elite 130, you'd have the 120mm intake fan, GPU fan out the side, PSU fan out the back, and probably a downblowing CPU heatsink fan? I don't think the 80mm side fan would serve much purpose - I think the air will tend to flow out through the PSU, which a good PSU can probably handle.
I am curious about comparing these two cases in general, but if we're talking about my situation specifically, then the Node doesn't work. My case will be in an enclosed portion of my office desk (the desk has a front door that is usually closed, and an open space on the left side and rear to provide airflow. The right-facing USB/audio ports on the Node wouldn't be usable. (And incidentally, that further reduces the usefullness of the right-side 80mm fan of the Elite 130.) I don't think I'm going to buy optical drives anymore. If I ever need one again I'll buy an external drive that I can use across multiple computers.
So the SG07 can have better CPU cooling, but does it have any other significant benefits compared to the Elite 130? They still seem fairly similar to me.