I think MS has enough leverage to get their components priced similarly to Apples prices, so the comparison by the bank is speculation.
Also Microsoft has the leverage of crediting other high margin items on future large corporate contracts, to influence corporate buyers.
I don't expect Microsoft to compete on price.
I also don't expect their consumer tablet to do anything at all.
In this post at Asymco last week, Horace Dediu suggested that Microsoft currently makes about $80 of profit per PC sold (Windows and Office); if they can genuinely pull in ~$140 margin per Surface, then that gives them around $60 to take care of 'cost of sales' and maintain current profits. And it begins to become clear why they're only selling them through Microsoft stores...
I think that we need consider the price,but the function of Surface or iPad is more important,if it not only has the price advantage but also the function advantage,it will be successful!