There's no way to answer that without a bias. It depends which Mac you feel is most comparable to the Surface Laptop, what value is placed on Touchbar (if any)

There's no way to answer that without a bias. It depends which Mac you feel is most comparable to the Surface Laptop, what value is placed on Touchbar (if any), what value is placed on a touchscreen (if any), how much value you place on a slightly faster integrated GPU or a slightly faster CPU (Macbook Pro 13" or Surface Laptop respectively), and numerous other metrics. Broadly speaking I'd likely say, "similar," but there might also be a $200 saving buying the Surface Laptop relative to a similarly spec-ed Macbook Pro 13". I don't consider that a significant saving when we're discussion laptops costing over $1200, but the savings grow as price increases.