The Surface 3 comes with a real NVidia GPU like the GeForce GTX 1650 or 1660 Ti. That's what got my attention (being able to run SolidWorks on a thin and lightweight machine has some appeal for traveling).

Unless I'm mistaken, Dell's XPS 13 just has CPU integrated graphics (Intel Iris). So I wouldn't consider it better, unless I limited myself to a desk, tethered to an external GPU.

I do wish the Surface had other, beefier components available (eg. larger SSD).