I've only hunted one elephant so far. If I ever got to hunt another, my "Ideal" would need to be practical and limited to what I have on hand for firearms.
So I'd pick my Merkel 140 AE double rifle chambered in .450-400 3" Nitro Express. Perhaps few experienced elephant hunters would consider it "ideal" but with this relatively mild but quite capable chambering, in a rifle that I know, have some experience with, and like, I feel I could quickly hit what I'm aiming at. It's especially quick, accurate and responsive when fitted with a Burris reflex sight in the Recknagel QD mount. The recoil is manageable, so I don't flinch. That matters more to me than extra power.