I have read this thread with great interest as I am seriously considering an RV-12iS project that I specifically want to be IFR capable/legal. My intended use will be light VFR capability/use and that has been well articulated by several posters above.
Thanks to Scott M., the OP on this thread, for getting the issues on the table and attempting to get the legalities clarified. I would surmise from all the info above that an ELSA, when properly equipped as defined in 91.205, would indeed be IFR legal, and that the two main changes from the ELSA configuration would be the 91.205-required heated pitot and approved IFR navigator source, and I'm considering what I think is a fairly creative Dynon/Avidyne solution for that. Anything other than that and any disagreement with that?
I am fully aware that I could build it as an E-LSA and then change the panel and certain other items the day I get the COA so as to comply with 91.205, but I have no problem building it as an E-AB. I'm not sure why some other posters seem averse to that.
Once I start the build I'll get back into the pitot issue and the fact that a wing mounted heated pitot would technically require an entire flight test series to determine accuracy, a topic for another thread. I'm told that the Rotax 912iS has a higher output alternator which will hopefully handle the additional electrical load needed, I'll research that here shortly.
So, for the archives, do we have clarity on this now?