Yeah, there's no fundamental shift in approach. Using Qt as a bridge between Symbian and MeeGo was the plan with Maemo so it's at least that old. Probably older and certainly nothing Elop has done. Nokia didn't buy Trolltech in 2008, even prior to buying out its Symbian partners, on a lark. Using Qt as a bridge between platforms was undoubtedly the idea back then.
Closing the Symbian Foundation is probably also not Elop's work, but something that was in progress when he was installed as CEO.
Switching from the major milestone delivery model, i.e. S^3 -> S^4 -> ??, to just "Symbian" with incremental feature updates might have been something that came from Elop, and it's a good idea, but not a huge shift. If you believe that S^3 and S^4 were two different products or something, you misunderstood. It was always one product, just with different feature milestones. S^3 would have evolved into S^4, not been replaced by it, and that's basically still true except that it will simply be called Symbian. I expect that it will ultimately also replace S40, and this too has probably been in the cards for quite some time.