The impression I got was that it was intended for consumers. Why else would you only sell it in a Microsoft store? (I did see one in a Best Buy. It was buried in with the other tablets, while there was a shining white table with iPads a few feet away, with actual people around it fondling the merchandise).
It's true that MS did give most of their full-time employees free Surfaces. I assumed this was to promote internal use, and hey, who doesn't like free stuff?
The hardware is great, but the Windows group really, honestly didn't know how to ship a tablet OS -- they're a B2B group trying to do B2C, but not really understanding what it takes. The result is emabarassingly bad in spots. My wife was having to deal with The Scourge That Is the Windows Registry, using the event viewer and task manager to diagnose some bug in WinRT. They really do not get it . . . or if they do, it's not at the level of design and management where it matters.
You don't have to do this kind of mucking around on a Xbox. There are good reasons for this. Yet the Xbox is based on Windows. Interesting.
Windows has been institutionalized inside MS to the extent that you can't ship a platform that doesn't use it. You need to use a /lot/ of it, and it's a procrustean bed, at best. Windows is getting really old and creaky; things that you might be able to justify on a desktop (e.g., a corrupt registry, or a service horking and needing some TLC) are just death on a tablet, and having consumers drop into desktop-level tools to fix stuff is just sad.
(Don't get me started on WinRT).