| Imaginedvl said: They are starting to get some traction I think with the Surface (esp. the pro one) and with the new models around the corner, this is a smart move. |
If this were true, Microsoft wouldn't keep piling up inducements to buy a Surface.
Though as inducements go, this one is pretty clever. A has been pointed out in this thread, the used value of an iPad is well over $200, so Microsoft is probably reselling them at cost to a refurbisher.

"The worst part about these reviews is they are [subjective]--and their scores often depend on how drunk you got the media at a Street Fighter event." — Mona Hamilton, Capcom Senior VP of Marketing
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