I will say that the Surface looks really well made and contains some novel engineering. The OS is a big leap; how do you get new, young customers without alienating your old ones? This is very, very tricky for any company.
Well, Apple has actually done Microsoft a favor introducing the world to touch based OS. If Microsoft had tried this 4 years ago they would have been crucified.
The hardware is top notch. The fact it has a USB port is a revolution. Connect any USB devices without having to pay an Apple tax for a custom cable or adapter.