If you want the new Surface 2 to take off…you have to price it LOW. Period. If the goal is to just get consumers into your Windows 8.1 ecosystem, price it low. Break-even on the hardware. You will make it up when they commit to the Windows 8.1 ecosystem (Windows App store, Windows media streaming, etc). Look what Google is doing with Nexus 7. They barley break even or even LOSE money on the Tablet. They make it up by converting consumers into their Android/Google ecosystem.