Brandon-
A Toughbook is really expensive, especially considering they are usually 3-5 years behind "commodity grade" cpu speed and such. But it will take a beating, survive drops and water spray from rain or that nearby fire hose, AND it will be readable in full noon sunlight. No Surface device can compete with it.
Comparing the two is like saying an EasyBake oven, powered by a light bulb, can bake a cupcake just as well as the best Viking ranges. Well, sure it can. There's a very limited overlap in what the EasyBake can do, compared to the professional stuff though.
Dell also is supposed to offer some "ruggedized" devices, but there's a reason that Dell has earned the name "Dell Hell" among a lot of computer professionals. And why Panasonic has earned a rep for having the best field devices around.
They have a limited reseller network, but really, anyone who can sell you one, will tell you there's no competition.