For any non-trivially large fleet, you should a) be wiping the disk on a frequent basis so that users don't save work locally, b) have replacement "cattle" machines ready to go whenever an employee comes into the shop, rather than fixing the employee's "pet" machine and having the employee wait for the fix. It may be more expensive to run a Surface fleet, for the reasons you mention, but that doesn't mean it's not a business-class machine, it means that maybe Surface economics don't work out for your company.
Also, this is not for my threat model, but it could be appropriate for certain corporate travelers or journalists.
BitLocker only allows you ten attempts to enter the TPM PIN, and if the bootloader is modified by an attacker, the TPM will refuse to release the key.
TIL
Also does it require it when comes from hibernation? Because by default Surface Pro powers off after certain time in connected standby, therefore if BitLocker pin is active after wake up the user is safe.
Edit: I mean quality of Windows is much worse. It may have ingenious design internally but what user sees is just awful.
I agree that design or certain features can be very much personal preference thingy so I’m only discussing quality.