Elgato Game Capture HD60 S+ has a few differences between it, and the original Elgato Game Capture HD60 S.
Differences Between The Two Models
For Elgato Game Capture HD60 S+:
• It can record in HDR10 in Windows 10.
• It can passthrough HDR10 in Windows 10 and macOS 10.13.
• It can passthrough up to 2160p60.
• It can record up to 1080p60 or 2160p30 (see this article for more details).
• It has UVC support, similar to Elgato Cam Link 4K. That means you can use OBS with it in macOS.
• It does not work with Elgato Game Capture HD software for Windows. It does work with Elgato 4K Capture Utility for Windows.
Similarities Between The Two Models
• Both products use the same USB 3.0 connection.
• Both products have the same size.
• Both products support the same consoles, and most unencrypted HDMI sources in general.
• Both products can record 1080p60.