Uh huh. As long as you don't want to admit they are two similar looking devices designed for different things. And if you don't want to compare screen resolution, battery life, weight, heat, price, app selection, app design. and so on.

An iPad with 3G or 4G and a $3 remote desktop app will do everything the Surface will do and still have access to hundreds of thousands of apps that were actually designed to work on a touch device. And won't die after a few rounds in the tractor without being plugged in.