I still think it's Elk though another thing that's off is the red dots in the hat, Elk had red dots Tsukasa had green ones I think. Also the wave mark on his cheek isn't the same as the one Tsukasa has rather it's the same as Elks. And Elks hair is kinda light blue so it's not always that easy to see the difference.

http://i44.photobucket.com/albums/f1...acksignbu1.jpg

http://i44.photobucket.com/albums/f1...art-09-elk.jpg

Edit: By the way did you hear the news that this is gonna be the last .hack game they make?