1. Elevation of privilege occurs only if new SPSite created inside the block
  2. Improper usage may cause Security Risk
  3. RunWithElevatedPrivileges changes Windows Security Context as well
  4. RunWithElevatedPrivileges  does not work when HTTPContext is null
  5. RunWithElevatedPrivileges  does not work for a Sandbox Solution

References:

https://extremesharepoint.wordpress.com/tag/spsecurity-runwithelevatedprivileges/

http://www.mssharepointtips.com/tip.asp?id=1022

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