Besides grabbing people's imagination, for once the iPad is cheaper than its competition. A 64GB iPad with Retina Display with Wi-Fi and cellular is $829. That's $70 less than the entry level Surface Pro.
Some people argue that the Surface Pro is not over-priced because its competition is really more lightweight laptops like the MacBook Air. My response is that while it may not be fair to compare the Surface Pro with the iPad, that's exactly what people will do.
Besides if you do compare the Surface Pro with the MacBook Air does it really do that well? I don't think so. Microsoft itself admits that the Surface Pro will have only half the battery life of the Surface RT. That would put it, at best. at about 4 and a half hours, which is awful for a tablet, and a bit below my MacBook Air, which consistently gets five hours plus.
If Microsoft had waited to introduce the Surface Pro after Intel's more energy efficient Clover Trail chipset the Surface Pro might have been more competitive. Clover Trail has been slow to arrive though and the Surface Pro won't be available for purchase until January even so.
What it all adds up to is that the Surface Pro is tardy to market; simply isn't competitive as a tablet; and, with the Touch Cover or Type Cover add-ons ($120 or $130), it's not that interesting as a notebook. I see IT departments buying iPads, Android tablets, MacBooks or Ultrabooks for all the niches that the Surface Pro might fill. Neither fish nor fowl, I don't see the Surface Pro finding a business audience.