The thing about iPad Notability, Goodnotes which are the most popular one but then there is ZoomNotes, Noteshelf, Noteswriter, Notes Plus, Nebo (this one is actually also on Microsoft Store I think), Blankbook and so on. All have their pros and cons but for me personally Surface was the worst software wise. Last year I tried three tablets Surface Go, Galaxy Tab S5 and iPad 2018 32GB. Which big note taking apps on windows are you talking about? I mean I sincerely would love to know. Want to game? You'd think Windows was the way to do, but actually iPad offers higher quality games for portable gaming, the SP just doesn't have the horse-power or battery life. Note taking, pretty much only OneNote (which is on iPad) but missing Notability, Goodnotes and dozens of other 3rd party apps. Want to read books on your SP? You're doing it on your browser.
Hardly any of them compare the quality of the applications on either. Almost every single 'compare' review of the iPad Pro and Surface Pro talk about this 'full featured OS' things as though it's defining. If bring able to run 32-bit applications from the last century is your thing, sure maybe it's worth it, but generally Windows handles touch pretty badly. It's not good at anything and is extremely expensive for what you get. It's a poor laptop, poor tablet, poor ultra-portable and poor workstation. The Surface Laptop is fine if you must have a Windows laptop, but the SP is just terrible at everything.