I have a surface 3 and I think it is a really well engineered pc. I'm definitely happy with it. But I think the surface/surface pro line has features most other computers don't have. Such as the pen. And I think MS did do a lot of work designing those around Windows. So I'm just assuming a surface or surface pro would be more functional and better supported running windows. If you really wanted to run linux you probably have better options available to you. But you can technically use linux.

Linux driver support for a lot of the surface hardware leaves much to be desired unless it's changed much since the last I looked.