MS definitely did a good job at perfecting the Surface, but for me that product still doesn't feel right.
Firstly, there's the high price tag that throws people off (and remember that the price has been a selling point for Windows PC vs Mac for a long time). So now people have an affordable Air, which they know is a great laptop, it feels solid, looks premium and is very sleek. Meanwhile MS wants them to buy their Surface, that looks weird and can't be easily used as a laptop and still feels quite awkward as a tablet.
So apart from the price, the Surface just feels like a collection of trade offs, just as all those Asuses, Acers etc feel for me. You get a keyboard, but it's weirdly thinner than the screen and it's not included "in the box", it's a laptop, but you can't use it like a laptop - yes, you have the kickstand, but it looks like an excuse, flimsy and just weird like on most "transformer" devices. When I see something like a kickstand I'm always thinking:
"Yep, that's what's gonna break first here".
Imagine that laptop is the computer you use in a lot of different environments, some of them confined in terms of space: train, bus etc. Sure, laptops took the place of home towers, but being able to use it both in and outside the house (without compromising on power and usability) is why they took the lead. And Air delivers in that department, while I would think twice before taking the Surface into the wild. With the Air or the Retina I don't have to think twice, when on the train, on the bus or basically anywhere else, I just take out the Macbook and start using it without spending too much time on setting it properly and comfortably. Whereas when I look at the Surface I can see myself struggling to find a good working position if I wanted to use it on a train for example: all that awkwardness of setting it up, for me it would feel like standing in a crowded subway, trying to read a book, while holding onto something and not disturbing other passengers at the same time.
Summing up, for me the Surface feels like most of these weird Windows OEM's concepts - like a gimmick. It has that WOW feature/factor, but that just looks nice in ads and not in real life, when you take that equipment into your hands and you imagine using it in your daily scenarios and you come to the conclusion: "Yeah that's nice, but why is it better again?"