I'd say go with Microsoft's warranty they are excellent at customer service but their is a deductible of $49,
On the Microsoft website they have the Complete warranty on their website.
Microsoft Surface warranty | Surface extended warranty | Microsoft Complete
To purchase:
https://myservice.surface.com/en-CA/Pages/Welcome.aspx
- Microsoft Complete Warranty Protection for Surface Pro provides two years of “oops” coverage against accidents such as drops and spills and extends the hardware warranty against defects. Plus, if you are near a Microsoft Store, you can take advantage of additional coverage such as personal training and data recovery.
Best Buy's biggest seller is convenience for the customer and no deductible, but the issue is if its dropped it *might* not be covered.
I use to work at a best buy and in their Terms and Agreement they can only issue a replacement if the item is dropped under normal conditions (example: Charging and you trip on the cord or it falls from desk if the desk was flipped) not if the customer hands it to the child and the child spills milk on it. It has to be initiated by the end-user that purchased it. Some don't follow this policy, but some do so it'll be a gamble.