Surface is basically just a high quality Windows machine. The dev environment, for most of the HN crowd, will be WSL2, which means Ubuntu 16.04 or 20.04. apt-get is way better than homebrew.
Surface specific:
- I've had good experiences with the Microsoft store, if they exist in your country.
- Alcantara can get gross after a year of palm sweat and personally I find it tough to clean.
Surface is cool, you can also look at Lenovo kit or the Dell XPS 13.