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Two kids with the same initials could easily be a coincidence rather than a determined theme. I'll bet most folks don't even notice it, and I don't see switching things up as problematic at all. Of your lists, I best like Susannah Mae, Emelia Madeline, Benjamin or Simon to join Elisabeth and Ethan. For honoring purposes, I'd be willing to go with an "M" middle name for Benjamin or Simon but I'd really prefer another beginning sound. For me, Thomas Matthew and Jacob Mitchell sound best. I love Elliott, but if you are wanting to avoid an "E" theme, how about Matthew Elliott?