@evildictaitor: Or just as silly as a business user with Office, a few LOBs apps -- some with local data storage, and a whopping OST thinking they can use Surface instead of a laptop. Some sales guys I know will clog even that 128GB model up in no time. IMO, the 64GB doesn't have a prayer.
So that leads back to the questions of "What is Windows 8"? "What is Surface?" I thought Microsoft's big stick in this game was that Windows 8 (and as an example Surface Pro) could provide both your tablet experience and your desktop experience. I'd even be willing to limit the latter to "your laptop experience". In the end it's none of the above.
If your job role doesn't require you to spend large amounts of time entering text, and doesn't require vast quantities of information to be simultaneously available on screen, Surface is a perfectly valid option for a business user. If you're spending your time writing powerpoints, doing finance, entering data into a metro app, Surface Pro might be great.
The problem is that Visual Studio is a perfect example of an application that will pretty much always suck on a small screen. It's text heavy (so tablets are a bad input mechanism), it's information heavy (you have a solution explorer and a toolbar and an error dialog and lots of text) and it's going to be window-heavy as well since when you press F5 it's going to open other windows like browsers or Windows Forms.
Or to put it another way, given the fact that most development machines are big, have multiple monitors, fast CPUs and lots of hard disks, it's a bit astonishing that anyone ever thought that a device with a tiny screen, no keyboard by default, a design-focus on power management and a tiny disk to improve portability would ever be a good fit for that demographic of use.
That's not to say that the Surface isn't good for business customers. It's just to say if your business is writing code, it's bad fit for being your main development machine.