Re: More for less
Dell offers less for less money:
Surface/Pro is a core i5 with 4GB, USB3, full sized SSD
Latitude 10 is an Atom with 2GB, USB2, slower SATA etc.
Dell offers some security enhancements that may or may not be needed. The 20h battery life is either totally unrealistic or with a docking station that has a second battery. 6-10h is realistic depending on the battery used (2 or 4 cell) and usage.
Benefit of the Dell: If you can get a second battery it is quick swap capabel so you could carry two and still stay around 1kg.
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As for the OEM "thumbing their nose": MS get's paid either way. The S/P does not make much money at the price it is sold (1)for and MS actually WANTS more tablet pc on the market. And companies like Samsumg will sell more of their Atom units (base Ativ 500 is 650€ in germany) as will Acer with their cheap "touch only" stuff.
What the S/P does is setting a price limit for many penable systems when it becomes available world wide. Even "top of the line" Atoms (Dell and once they fix the typical quality problems Lenovo) can not go higher and will likely end up around 800€ for a 3G or LTE equiped penable by June, 700€ for a WLAN only.
Core-i based tablet pc / convertibles will also be restricted in price. Some brands can get away with "old style" prices because the offer special capabilities (Fujitsu T90x series) but many will either end up around 1000-1200€ for a similar equipped unit by June or offer more (like 8GB, powered docks etc).
(1) Similar sized/equiped units with an older generation i5/ULV went for 1000€ in 2011. Those had cheaper plastic bodies and lower resolution screens (Resolution heavily affects the price of the penable digitizer). And from quite a few sources neither Asus nor Samsung reaped in "big money" it was more a "we can deliver those too, no need to go Fujitsu/Lenovo"