Thought I would relate my continuing attempts to find a resolution. So far haven't tried a different card.
At this point I have had two online chats with tech support and in each case they were ready to replace the Surface. One phone call that ended in the same way.
Yesterday I took it in to the MS Store. The tech first says that the best SD is either Kingston or Corsair but concedes that there should be nothing wrong with the Samsung Evo+ 128gb that I have. He then tells me something that I haven't heard which is I need to download and install a driver for the card from Samsung which he proceeds to do, supposedly. The odd thing is that after he did this it was restarted and the card showed up. I put it into hibernation and when it came back up it was there.
About an hour later after I had left the store I brought it out of hibernation and the card wasn't seen. I re-inserted and then checked the driver and it is the same old 2006 driver from MS. So I have no idea what he actually did, if anything. I was unable to find any driver for the card from Samsung in my own online search.
So, back to square one. At this point considering trying to get them to replace it at the store. Reading various forums there is an ongoing debate as to whether this is hardware or software and I certainly don't know.
The one valuable lesson I had confirmed by my dealings with tech support is that there is certainly no point in purchasing the extended service agreement. In 2 plus decades of using PCs virtually any issue I have run into I have solved or found the help I needed in forums or websites not related to the PC manufacturer and on those rare instances I have followed the advice of the level 1 tech support generally caused more problems and didn't fix the one they were called on.
I did have higher hopes for the support at the MS store.