The batteries used in the Surface Product Line are 2.5-3x more charging cycles then the industry at large. Most of the OEM/ODMs use batteries that support 500-800 Charging Cycles, the Surface Line uses batteries that support 1500-2100 Charging Cycles. They are designed that at the end of a typical 3 year life cycle you would still have around 80% capacity.
If the SP/SP2 is any indication, battery replacement will be in the form of a refurbished unit running $200-300.