Unless MS SD comes with Windows 7 Pro and Office 2007 Pro they can be sure to have the same success they had with the Windows Phone and the moronic CE versions that prevented me from buying it 10 years ago. I don't care if all that floats on top of Android, but I am never downgrading beyond Windows 7, Office 2007.
I'd just like to point out that the Microsoft device is a dual screen device and the Samsung device is a foldable. They are not the same. Microsoft's can better manage multiple apps while Samsung's can better handle media.