Whether or not IPAD is a dying market is not relevant to the point. THe points is a ford truck is not a skateboard anymore than a surface is an IPAD......or a tablet. Surface is a windows computer that RESEMBLES A tablet. IOS doesnt run enterprise......so what? People who BUY IOS dont WANT enterprise or they would be buying the surface. I have no dog in the hunt....I own neither product. But I have used both products. People that buy IPads DONT WANT COMPUTERS.....if they DO they already have one at home. One product isnt better than the other. There is obviously enough demand for BOTH types of devices.
I can see why MIcrosoft would LOVE to compare themselves to an ipad but its laughable. THey serve different functions for different consumers.
UNless you work for MIcrosoft, I don't see how you can make a different argument. BOTH Products appeal to different people for different reasons.
A Surface is a computer and IPad is a tablet. One shouldn't be compared to the other for obvious reasons.