Doesn't stand a chance. It is advertised as having 32GB. Which is factually correct. What is left for you to use is another story and Microsoft never said you actually have 32GB at your disposal.
If there was a reasonable disclaimer on the box saying how much was available for use, or saying that not all that 32GB is available for use, then it would be a little different.
I will say this... At least this page ->
Surface specifications says "*System software uses significant storage space. Available storage is subject to change based on system software updates and apps usage. 1 GB = 1 billion bytes. See Surface.com/storage for more details." And on that storage page it does say the 32GB device has 16GB free, and the 64 has 45GB free. That should help MS's case.
Another thing, forget about installed software for a minute. Any and all hard drives NEVER have the exact amount of storage advertised. It has been like this since the dawn of time.
Really?? Hmm.. when I started with computers, hard drives were measured in bytes and binary (or base 2), just as the OS reports them. More recently (like around 2000) HD makers switched to DECIMAL, which is why now see that "1GB = 1Billion bytes" on everything.