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Actually a 4th gen iPad with 32gb (same as base Surface) has an RRP of $649.
The Surface is the same price as the equivalent Nexus 10, which if you're comparing tech specs (which it looks like is the point of your post), out classes both the Surface and the iPad even in screen quality.
Obviously though we don't really care about tech specs too much when choosing one of these things so whatever works for you, has the apps you need, and fits in your budget is the "best".
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