I USUALLY don't get extended warranties. For 99% of us, if you add up all the extended warranties you buy over your lifetime, the math would show you were better off never buying them, even if you had to replace a device or two. Which is the motto I went with, but it didn't make me feel any better when I broke my $1,500 LED TV after only 6 months transporting it to a new apartment (still hurts years later).
Any way, I did purchase Complete, mainly because of the price. I believe MS sells for $150 no matter the configuration. For that price, I don't think I'd get on an i3 with the current available discounts. $150 to protect a $650 device? Bad investment. However, I got the $1,549 MSRP i7 (didn't pay this much but could cost me this much to replace), between the SP3 and accessories, tax I spent about $1,725, and may get the docking station and an external monitor. Which means I'll be well over $2,000 between my Surface and the accessories and devices I purchased only because I bought a Surface.
Add to the fact MS has a great bundle. I got a Type Cover, Hex Sleeve, MS Complete on my i7 for total of $250. Since Type Cover is almost an essential purchase at MSRP $130, this is a pretty good deal. I believe you can add a year of MS Office 365 for total $299, which I didn't because I have Office Professional 2013 already, but it almost would have been worth it for the 1TB of One Drive storage.
So, value the Warranty higher the higher the configuration you get as the return is better and a non-warranty loss would hurt you more. Try to get bundle from Microsoft. Consider your use case, do you bring with you on road a lot, or just use at home? Then decide if you feel comfortable with the price and piece of mind.