...Apple.
They both want profits and revenue, they just look to different markets to do it. (There is, of course, overlap.)
Apple is all about the consumer space, and very little about business.
Microsoft is all about the business space, and very little about the consumer except in the console space (and the way the XBox One is going, that may not be for long anyhow...)
I'll be honest, I didn't expect much from the initial Surface and so I wasn't disappointed. The Surface 2 I thought was a mistake. The Surface 3 Pro that I used a few months ago - is pretty freaking awesome.
While Apple is pushing the consumer entertainment perspective of devices, Microsoft is going to lead the way to the PC/tablet/phone convergence in the work place. Yet again, they will succeed through Exchange and Office.
The irony being that Microsoft doesn't mind making money in the tablet space, but they really don't care about that. They care about ensuring that in 2018, whatever Phablet your company supplies you with (or requires you to buy to work there) is running MS Office 2018 and connecting to Exchange Server 2018...