Physical copy:
Exclusive Box
Art Book
Art Card Set
Special Soundtrack
Seventh Umbral Era Special Movie Content Disc
Themed Security Token
Fat Chocobo Mount
Coeurl Mount
Behemoth Barding
Baby Behemoth Minion
Wind-up Moogle
Helm of Light

Digital copy:
Fat Chocobo Mount
Coeurl Mount
Behemoth Barding
Baby Behemoth Minion
Wind-up Moogle
Helm of Light

You would have to buy the whole package for physical copy, but I heard they sold out though I'm not positive.
It's only 19.99 to upgrade to Collectors Edition, you don't get any subscription days for upgrading.