The thing is, I don't think Microsoft is making much money on the Pro 2 (hence why the keyboard is 130$, and the dock 200$).
Basically I am saying that Pro 2 margins are low. Why? Well, if we have a look, they are not cheeping out on anything. And the Pro 1, at it's current price is definitely selling it at a big loss. But in Microsoft eyes: better a smaller loss, than a full loss. In addition, its advertisement. More people will have in their hands, and therefor wonder what it is, and start looking into the Surface or Surface Pro products. In other words, advertisements. It's like the Nexus from Google. It was 200$, but it sold well, and it kept people talking about Android tablets, which help sell. A new kind of advertisement. It's similar to other manufacture offering deep discounts to their computers if you are an institution. If you have Dell PC's everywhere, it's advertisement, daily, for all it's institution and their students. Heck, Apple are giving them out for free, if they go exclusive Apple. Students gets used to MacOS, and the iPad, and then what they'll buy when they reach College? Apple! Works well for them. So it's a similar thing. That aside.
So first, we know that the Surface Pro 2 uses only high end SSD's, compact too, fastest DDR3 RAM that the CPU support, fast CPU, and everything are their low voltage version, which also cost more. High quality, quiet fans, copper heatinsk and heatpipe (has a gas inside), to help spread the heat to the heatsink, cooling off better the system. High quality batteries. Decent good IPS panel, Wacom digitizer, 10-point multitouch, magnesium casing, good speakers (for their small size), solid build quality, and of course R&D.
All this aren't cheap. Most laptops with similar specs, uses slower RAM speed, definitely not LPDDR3, just standard DDR3, cheapo SSD, just to say it has an SSD, and so on.