An iPad Pro may be better value for some users
Though you have to factor in the keyboard which (depending on choices made) can be pretty eyewatering. It's also worth taking into account the longevity of the device. Come to think of it, the new Air is also looking good as a Surface alternative. The iPad should also perform quite a bit better, but the Apple silicon vs Intel debate is thorny to say the least.
I did consider the Surface Go and (this year's) Surface Go 2 as a replacement for my ancient (none Pro) Surface 3*, but these smaller Microsoft devices aren't great value once a good enough spec is factored in.
As for storage, 64GB is the new 32GB as far as Windows goes: Inexcusable!
* AKA the Super Surface after it saved my bacon when a corporate Dell crapped out on a site trip to Africa - I still keep it up to date.