One of the best things about the Surface Pro 3 is its pen. It's changed the way I take notes, brainstorm and review PDFs. As useful as the pen is, however, I can't help but think its implementation in Windows is a half-measure.
On an absolute basis, one device is clearly better than the other; but the expectations for what a Chromebook is supposed to do is so much lower that, relatively, Acer's C720 Chromebook feels like a better device than it really is. Asus' popular T100 budget hybrid, on the other hand, gets compared to other Windows laptops (or the iPad Air) and doesn't look as good in the comparison.