Could anyone explain what's so great about a surface tablet compared to a iPad + keyboard accessory? Isn't the iPad cheaper?
First things first, the Surface 3 runs Windows 8.1 or Windows 10, and most models should now come with the latter out of the box. It runs everything the Intel Atom x7 could, and that actually covers a lot of things. Some Photoshop work? The occasional video editing? Things like Civilization V/Beyond Earth, CS:GO, or Skyrim, as well as various flavours of "indie" games aren't a problem at all. It just doesn't have quite enough horsepower to run current-gen ports at anything other than minimum. The iPad Air 2 has access to the iOS ecosystem, though. (Remember that the Surface 3, while looking weak, is about equivalent to a mid-high end system from the 2006-2007 - Core 2 Duo, with perhaps a 8600 GT.)
The iPad Air 2 starts at RM 1999 ($499) for a basic 16GB model. Starting at 64GB means that they're RM 2399 ($599) machines instead.
The Surface 3 starts at RM 1989 ($499) for a 64 GB model. You can't buy the 32 GB model outside of education use.
That's not factoring in the costs of a keyboard, though. The iPad Air 2 doesn't have a matching keyboard, so you'll have to go third party and find something suitable. And they'll all be Bluetooth keyboards.
With a Surface 3, in addition to the rather spendy Type Cover for Surface 3, and Bluetooth keyboards, you can also get any USB keyboard. That's the charm of Windows and a full-size USB port. You can also attach a mouse, be it USB or Bluetooth! USB hubs work, of course. And the iPad Air 2 will never have proper pen input without resorting to additional hardware...
The value factor swings a lot on the Surface 3, really.