Power bullets have 60-80% range, 80% of the acc (when used to check for evades), cost 1-3 less pp... in exchange for about 10% more on the damage (losing the 5% bonus from the elemental hit though). This is of course depending on the weapon of choice.
In a nutshell and oversimplified? By using elemental hit you'll trade ~5% of your damage for an added 20% on your chance to hit, 20-40% more range, and the extra cost of 1-3 more pp per bullet (11-16% more compared to power). But the 5% added damage is only when your element matching properly and doesn't work on neutral weapons.
Overall I think they are close enough that a few evades can easily tip the balance of which is stronger. But if every shot hits and I sit there and empty my entire pp gauge with elemental hits, let it refill all the way, then empty my gauge again by firing power shots.... the power shots would do about 7-9%(15-30%) more damage (assuming every single shot hits for both).
Using twin hand gun:
If your not constantly running out of pp.. then a miss rate > 1/20th means elemental hit will do more damage
If you are constantly running out of pp... then a miss rate > 1/6th would also mean elemental hit would likely do more damage
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