Your original post considers only single/multi-thread CPU performance... which assumes nothing outside of CPU matters. That's the same amateur schoolboy error that every chump kid makes when they try to assume a 20mp point-and-shooter is better than a 14mp DSLR. That point doesn't stand, never did and yes it was definitely debunked. If that were the case, yester-generation's Phenom with 16GB Gskill and SLI'd 980s would be slaughtered by a i7-4790k that has nothing outside of the IntelHD chip. That's not how you measure performance, and that's a lot of the reason any tech worth their salt takes benchmarks with a grain of salt.
A completely built machine cannot be overpriced from a performance standpoint because that creates an illogical correlation between price and performance without telling the whole story. You have already shown that the argument that S3 being overpriced can only be made after excluding major game-changing components. This is why everyone here who has a better understanding of technology is against you here.
Now while lower resolution doesn't necessarily mean the Dell Venue 11-7000's screen is worse, that does give it's internals less work to do on any given application... and that's not even getting into how the DV11 you cited is a thicker, heavier piece of work that's not as well-built and lacks the Office subscription (from Dell's page anyway). And unless I'm on the wrong page (Dell Venue 11 Pro HD Windows Tablet | Dell
), it's $699, not $499... and only $699 after savings since it's MSRP is $998.57. Sure I can find some third party selling it cheaper or chop a couple hundo off by getting it used, but if we're to use the OEM pricing of the Surface 3, using the OEM pricing of the DV11 is only fair.
I'm truly hoping third time's a charm here (or 7th... or whatever we're on, I've lost count).