This seems to be a real killer. For some time I wondered why Microsoft would not release a real laptop. I thought Microsoft did not want to kill laptop manufacturers with a machine that would directly compete with theirs. The Surface Book was a laptop that turned into a somewhat clunky tablet; but it was expensive and the hinge was not all that nice. Surface Pro 4 was really nice, and almost there, but not a real laptop either.
But this one seems to nail it. This looks like the laptop Apple would produce if it were to manufacture a Windows laptop. Perhaps some people were expecting the MacBook or the new MacBook Pro to be this laptop, but running OS X instead. It is priced similarly to the MacBook (the 8 GB/256 GB option have the same prices), but it has a more powerful processor (the U-series instead of the Y-series). The MacBook Pro has probably more powerful processors (higher TDP), but they are significantly more expensive as well. The Surface Laptop could be the next-gen MacBook Air, if Apple would ever release one.
The USB 3.0 port seems useful, more useful for the time being than a USB-C port, although that might change in the future. However, it has only one USB 3.0 port, which is of concern. The screen resolution could be higher (but I like the 3:2 aspect ratio), and I am concerned about the fabric in the keyboard (will it get dirty?). And it does not have a giant trackpad nor a touchbar. I still want to test the trackpad and the keyboard, but if they are as good as the ones in the Surface Book, then they are surely a hit. And, even with all its drawbacks, it looks very nice still, and a worthy competitor. It may be the sweet spot for those who want something more powerful than a MacBook and still do not want to fork so much for a MacBook Pro.
While some people may say that this is not even worth looking at because it is a Windows laptop, it seems biased. The Surface Laptop seems to finally be a Windows laptop which is at the level of Apple laptops. Of course it will all depend on how the product feels and performs in the end. But if it is as good as it seems, it looks like a winner.