Those things the ipad can't do are largely niche (now that working with files is well supported), and are solvable limitations. The software problem on the surface pro is pervasive and unsolvable. They've done their best, but you can't make every piece of software written for Windows suddenly not require the precision of a mouse or suddenly support navigational gestures.
I had a surface book 2, but got rid of it in favor of an ipad pro after using one for a while. I have a desktop that I use for gaming, but I would have that either way for the sheer power of it.
The only thing that the ipad can't do well that I'd use it for is programming. This is not a dealbreaker for me, as I don't like programming on the go anyway, and if I really needed to then I can remote into a desktop to do it.