The surface laptops have ended up being good laptops and mediocre/bad tablets IMO. While technically the same on the surface, there is something about the dedicated UX of an iPad that makes it a completely different experience in reality.

If you replace an iPad you bought for $350 a year ago with a $600 surface, it will be a markedly worse experience as a tablet. Nothing has yet combined the two without comprimise - you either get a device which is a bad laptop and a good tablet, or a bad tablet and a good laptop.