You should consider the Surface Pro as an Ultrabook/laptop in tablet form-factor, you can do anything on it that you would be able to do on a laptop or desktop with similar specs (i5 dual core processor and HD4000 graphics and full windows OS) with the bonus of touch screen, digitizer pen, and small form factor for portability. The Nexus 7 is more like an iPad or windows RT device. It gets better battery life (and note that the Nexus 7 will have a smaller form factor and smaller screen real-estate) but you cannot use it as a computer for anything other than what the Android app store provides, so if you need an app or program not in the app store your most likely SOL.