It really depends on what you are looking for. iOS has a better touch experience than Windows, IMO. It's not that the touch screen is bad on the Surface, but more that the gestures are a bit more limited, and driven by the fact that it is still the same basic UI paradigms since Win95, just now you can interact with those paradigms using a finger rather than a mouse. I'm also not a fan of their virtual keyboard. But the Surface is honestly currently better for creatives that spend a lot of time with something like a Wacom and Photoshop/InDesign/etc.
Apple's trying to break into the same sort of creative market that the Surface is well positioned for. Unfortunately for Apple, the developers aren't biting. Turns out, it's a hell of a lot cheaper to add basic touch support to a Windows app than it is to re-do an entire UI, and lose plugin support while you do it.
My own preference is an iPad, but I also am not a creative that spends a lot of time with a Wacom and Photoshop. Although I do some work in Photoshop / Affinity Photo, it is more amateur photography, not drawn artwork or detailed work that can use the same sort of pen input. The iPad is what's replaced my Moleskine and assorted tools. Being able to organize my thoughts, my tasks, my notes. It helps me be creative, but it isn't where I do my creative work if that makes sense.
In terms of price/performance, the A9 in the Pro is pretty good. It's in the same ballpark as the 12" MacBook. The Surface Pro can be competitive on that front since you can get an m3 to make it nice and cheap. But it can also go up to an i7 which puts it in MacBook Pro territory for 13" MacBook Pro prices.