http://www.thestreet.com/story/11749058/1/is-microsofts-ceo-steve-ballmer-crazy.html
Adding up sales of iPads, Kindles, Nooks, Android tablets, etc, and then saying "none of these people -wanted- what they've bought" (particularly in the face of people upgrading their devices) -really is idiotic-.
To me that's the real counter-argument: Lots of people have bought more than one tablet, which means they must have found utility in the concept and the product. (Claimer, my wife's on her 2nd iPad device and my mother loves the hand-me-down 1st gen iPad. Me, I'm sticking with my MB Pro because I want a full size tactile keyboard.)
The argument about Microsoft's marketing approach in the cited article is also relevant: Microsoft should sell its tablets on the basis of what you can do with them, rather then on some pseudo-demand buzz.
p.s. I think Microsoft's Surface is notable/worthy because it's not such an obvious clone of the iPad. That doesn't mean I want one, it means I'm crediting Microsoft with "thinking different" ;-) Your opinion may vary.