Here, in a nutshell, is why the Microsoft Surface is not, and can not be, disruptive:
Apple did not beat you with the iPad. They beat you with the iPad market. A market they created out of the ashes of burning netbooks, low cost laptops, and PCs that no one really liked or wanted in the first place. There simply was no other option at the time available for them to buy otherwise. Apple created that option.
Just like the iPad created a whole option, and thus, new market (the one you keep calling the “tablet market”), the only way to compete is not to get into that market but to create a whole new one. One that will suck the life out of the iPad market. Something so disruptive, so mind blowing, so magical that, like the iPad, people will form lines around the block for months to get it.
I wrote this almost a year ago. I don’t think they got the memo.