Like with like?
I really don't understand a lot of the comments on here. There is clearly a distinction between the Surface(/RT) and the Surface Pro, and they should be treated differently.
The Surface Pro is clearly a Microsoft attempt to produce an Ultrabook, fully specced, and running full Windows whatever-the-version. As such, it has a lot of competition, and it's dog eat dog out there at the moment.
The Surface(/RT) is a more interesting proposition. Criticism is made of not running the 'full' Windows, but, really, why is this such a problem? If you don't like the machine, or the platform, then there's plenty of alternatives out there for providing you with your full Windows. I see the Surface(/RT) as going up against the iPad Air in the corporate market, and it makes a very interesting comparison, when viewed in the context of reasonably successful Apple inroads into the corporate.
For £100 less than the price of an iPad Air, you get a free version of Microsoft Office (business use notwithstanding), the luxury of a USB port, do you can dock away at home, and video output, for more docking. Spend an extra £100 and you get a keyboards which doubles up as a 'lid'.
So what's the problem? Not enough RT apps? So what, if you want a corporate 'tablet', you just get Citrix sorted out, and all your desktop apps are there for you (as they are with the iPad too). Or is it all those games you're missing on your, er, corporate tablet?
The only problem is a psychological one; All those nice decision-makers, playing their Sunday morning round of golf, understand fashion more than technology. The only way for Microsoft to defeat the current Apple-Is-King attitude is for Microsoft to bite the bullet by dropping the prices to a point where there can be no arguments, and to officially commit to the platform for the next few years.