In a review published this week, Nick Indge of Ars Technica described the laptop as largely delivering on Microsoft's promise of a single device for work, AI development, and gaming. The device targets what Microsoft calls a 'high performance audience' — would-be MacBook Pro buyers who might otherwise own a gaming desktop and a development laptop separately.
The review arrives as the PC industry faces a sharp downturn, with shipments falling 20 percent year over year in the third quarter of 2026. Rising memory prices and an industry focus on enterprise customers have left few new products to excite enthusiasts, the report noted.
The Surface Laptop Ultra is Microsoft's bid to capture MacBook Pro buyers with a system that bridges gaming and productivity on ARM architecture, powered by Nvidia's RTX Spark platform. While the device impressed in AI and gaming workloads, the review cautioned that it arrives at a challenging time for consumer PC hardware.