Trust me, as someone who leveled up to 60 on a Dark Elf, and then to 55 on an Iksar... Roll an Iksar.
When you get to the higher levels, the damage you take from Lich starts to become rather cumbersome. Not too bad to be able to play, but cumbersome. It requires you to use more Lifetaps, which are rather mana inefficient. It makes it so you cannot kill as much as you would be able to as an Iksar, nor be at the top of your game. As an Iksar, this lets you kill more things, to help curb the 22% whole experience that is lost, and makes it a lot easier to solo camps, and pump mana.
By the time you get to Demi-Lich (at 60), being an Iksar really shines. Think of it this way, a level 34 Dark Elf Necro takes more damage to gain 6-8 mana a tick with Call of Bones, than a 60 Iksar Necro takes to gain 22 a tick with Lich.
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