Elf. +5 Energy Resist Cap/+20 Mana/Night Sight (no need to waste Earring/Boot slot for it with an Elf), and access to a wider range of gear.
70 Energy Resist Human takes 20% more Energy Damage than 75 Energy Resist Elf. 75 Energy Resist (Refined) Human takes 25% more Energy Damage than 80 Energy Resist (Refined) Elf.
The innate Night Sight didn't use to be that big of an advantage when Humans could easily just get it from the Nocturne Earrings, and didn't have any real competition for that gear slot. With the introduction of Solaria's Secret Poisons (+10 Ninjitsu/+10% HCI) though, there's now viable competition for that slot.
Humans can also get NS from Unicorn Mane Woven Sandals, but that'd be competing against Boots of Escaping, Shanty's Waders, and Arcane Thigh Boots (for Sampires that cast the occasional Necro spell).