Looks like the Surface Laptop with Snapdragon X Plus starts at 16 GiB RAM for $999, compared to M2 MacBook Air’s 8 GiB for $999. Both come with a 256 GB SSD.
There are no RAM options for the Plus. For Air, 16 is $1,999, and 24 is $1,399.
If you upgrade to the Snapdragon X Elite, you start out at $1,399, which also includes a 512 GB SSD. The M3 Air starts at $1,099, but to get 16 GiB RAM and a 512 GB SSD, it's $1,499.
To get more RAM on the Elite, you have to go all the way to $1,999, which gives you 32 GiB RAM and a 1 TB SSD. You can't get the Air with that much, but a 24 GiB / 1 TB configuration is, rather similarly, $1,899.
So Microsoft's upgrade options here are less flexible, and overall more expensive, since when you do want a similar config, you end up with similar pricing to Apple. The base, though, offers more RAM.