I have no idea, but the general consensus is anything newer these days (which should include the Surface Pro). I couldn't find a clear cut "if you have this kind of system board or new it should be fine" data - just that most machines should support it. I think there will be more of a problem with mobile phones support...I think than anything else.
It 'should' work (particularly if it comes from Microsoft as they had a large role to play in the standardisation of SDXC).
Support for large capacity cards involves a few aspects:
1. The underlying host controller and device driver should support 512 Byte Block addressing (which has been standard since SD cards grew large than 2GBytes in size so no problem there). Once this is supported, then anything up to 2TB is basically compatible at the physical level, although as far as SD cards are concerned this only gets you as far as 32GBytes.
2. Anything above 32GBytes must (a) support the exFAT File System [to be compliant, although you can use other filesystems but manufacturers won't have designed for this and there could be reliability issues as the spec's are very much tied to exFAT], and the (b) driver must perform a specific initialisation sequence and adhere to some subtle timings introduced by large capacity cards (this is one of the reasons there used to be so many interoperability issues).
We can assume that since the SP2 supports 64GB then (2b) is covered, and since MS designed exFAT then (2a) is also covered. Also, as far as the standard is concerned there's no difference between 64G, 128G, 256G etc...
...so I see no reason why 128GB, and anything larger in the foreseeable future shouldn't work in theory. In practice though, In guess we'll find out!