The RMA experience in other countries may differ to Australia, but it meant my team were without a dev spec'd laptop in total of close to a month across the whole team. They had to use off the shelf laptops and use a VDI for computational taxing workloads while waiting for a replacement device.
Throw in how ordinary the support process was with Microsoft, e.g., no phone contact number, only email, correspondance takes 1-2 days to start and the back and forth taking another few hours each way. We wasted a lot of time on these devices and the bullshit Microsoft support process.
Devs are now split between Lenovo ThinkPads and MacBooks now depending on their wants and needs. I've never seen a failure record like what we had with the Surfaces as we have with any other hardware provider.
Microsoft is willing to sell you an ARM-based PC if you like. Qualcomm's efforts aren't quite up to Apple Silicon's par, but they aren't terrible either.
Of course, if you are looking to put Linux on a PC I can definitely understand why Microsoft wouldn't be your first thought for your hardware vendor. It's a weird time we live in, if you remember (or are unfortunately stuck in) 90s Slashdot mindsets.