I currently have an Amazon Fire 7 (7th gen) which meets my basic needs, mostly web surfing, YouTube, the occasional puzzle game and book reading.
Ok, that one is 60€ on Amazon.
So way cheaper than the 190$ Surface I've linked above.
So it depends what you need/want.
I'd go with the Surface, as it offers more.
Maybe you don't need its capabilities right now, but if you need them it's good to have them available.
I've made such experiences several times.
Especially at Gamescom when bringing my collection of useless adaptors and cables with me and each year we needed SOME part I've never used before.
I've also a Table with a pencil. I never had plans to draw stuff, as I suck at drawing.
I used it as a pointer device for the desktop.
Then came the day where I had a User Experience Seminar at University and I suddenly used it to draw some shetches and made some concepts with Krita.
So you see, you'll never know what you'll need in the future. And paying a little more for a high quality device might be worth it.
For me an Android Tablet is just a waste of money. It offers not much except basic stuff any other device can do similar or better.