IMO, the Surface Pro competes more with Mac's than with iPads. The Surface Pro uses a desktop operating system (Windows) that so happens to have a touch interface. My wife has a Surface Pro 7, and NEVER uses it in tablet mode. She uses it like a laptop. And NOBODY buys a Surface without at least a keyboard, and usually a mouse, even though they are sold separately.
I own and use heavily 2 iPads (Mini 5 and Air 5), and have been an iPhone user since 2013. However, I may be a minority on this forum in two respects. I have been an MS-DOS/Windows user since 1986, and I am probably considerably older than most participates in this forum. I don't use a Mac, nor do I have plans to purchase one. I work in a field of Engineering that is deep in a Windows world. I own a 2017 vintage HP Windows notebook PC. It is an aluminum design that looks a lot like a 13" MacBook Pro, and has specs similar to a late Intel Mac. It has an Intel i7, 16 GB of RAM and a 512 MG SSD. I use a Dell desktop computer with 3 screens, as well, at work. I primarily use engineering design software that is only available on Windows and assumes Intel chips, although it may convert to ARM at some point in the future, I presume.
More relevant to this post, I personally use at least 2 pieces of legacy software that go back over 20 years. One of those programs is one that I wrote and updated over a period of years using a release of Microsoft Visual Basic software that was last sold before 2000, and I sold it to other engineers for number of years. I still use it as a key part of my workflow. It still works well for every version of Windows through Windows 10. I assume all of this software would also work on Windows 11, but I have not converted, to date. Don't get me going on a rant about Microsoft's proposed end of life for Windows 10, that is for another forum, as my 2017 laptop is not "eligible" for an upgrade, due to the age of my chip. My i7 is the seventh generation. Windows 11 is designed for an 8th generation or newer.
I am very dubious of converting to Windows ARM computers from Intel. I would have to try "Prism" (Microsoft's version of Rosetta) extensively to verify that these old programs would even work. If I were buying a Mac, I would be very happy with one of the latest Apple Silicon models. My iPad Air has an M1, for that matter. But Windows computers based on Intel go back decades, when Intel Macs only existed for about 15 years. Long-time users like me likely use at least some legacy software that is no longer supported and will never be updated. Will those work on ARM Windows? I have my doubts. The bottom line is - I think Microsoft will have a much more difficult time transitioning away from Intel than Apple ever did, and I will be one of the very last users to do it.