They've been making surface devices for a decade, I am not sure what you mean by "again".
As for performance, there is a reason the feature is limited to laptops with 16 gigs of RAM or more and a dedicated NPU of a certain speed. I dont think there will be performance issues when they are controlling the hardware spec that tightly.
I do agree they're excited to announce an ARM laptop, but there's not a commensurate bigger "bet"/investment in hardware.
I'd argue there's less investment: Internal Dell documents has Snapdragon at $145, versus $276 for i7.[2]
[1] Purchased two as gifts.
[2] https://videocardz.com/newz/snapdragon-x-series-chips-cost-o...
Yeah I don't think this take is accurate, my employer (state-owned, largest utility in my country) issues Surface laptops to many employees so I think there is likely significant enterprise use of these.
I do agree that this refresh seems like a renewed effort to compete in the consumer space though.
It's also the third one that is just called "surface pro", along with the firs generation and fifth generation devices.