Sandalwood is generally considered better than elm wood due to its unique properties and uses. Sandalwood is highly valued for its aromatic scent, durability, and versatility in various applications, while elm wood is more commonly used for construction and furniture.

Sandalwood, known for its rich, sweet, and long-lasting fragrance, has been used in traditional medicine, incense, and perfumery for centuries. Its oil is also used in aromatherapy and skincare products. The wood itself is prized for its fine grain, durability, and resistance to decay, making it suitable for high-quality furniture, musical instruments, and carving. Sandalwood is also used in religious rituals and ceremonies in many cultures.

Elm wood, on the other hand, is harder and more durable than sandalwood, making it ideal for structural applications such as construction and furniture frames. It is also used in making veneers and plywood due to its strength and resistance to warping. Elm wood is less aromatic than sandalwood and is not typically used for its scent.

In terms of sustainability, sandalwood is a more controversial choice. It is an endangered species due to overharvesting, which has led to its rarity and high value. Elm wood, while not as endangered, is also at risk due to the elm disease, which has decimated elm populations in many regions. However, elm trees can be grown and harvested sustainably, making it a more environmentally friendly option compared to sandalwood.

According to the World Wildlife Fund (WWF), sandalwood is listed as an endangered species due to its high demand and illegal logging. The International Union for Conservation of Nature (IUCN) also lists sandalwood as a critically endangered species. In contrast, the American Elm is listed as endangered due to the Dutch Elm Disease, but efforts are being made to restore elm populations through planting disease-resistant varieties.

In conclusion, while sandalwood is superior in terms of scent and versatility, its endangered status makes it a less sustainable choice. Elm wood, while less aromatic, is more sustainable and can be used for a wider range of applications. Therefore, for those who prioritize sustainability, elm wood may be the better option.