Microsoft has pretty much given up on the Windows based mobile phone and Windows will now focus on Android and iOS devices. The move to larger screen on mobile devices may get the Microsoft board of directors to reconsider now that higher resolution displays are inexpensive.
Tablet machines with Windows are more expensive than Android based one primarily as the Windows tablet is more powerful with more RAM and storage. Hardware prices are continuing to fall and this will likely motivate more manufacturers to offer Windows on a tablet. Android currently dominates the tablet market.
The Microsoft Surface machines are more expensive as the hardware offers a faster Intel CPU with adequate RAM and they also come with the keyboard and case. There are several models of the Surface machines that compete mostly with Apple in the higher end of the market.
A tablet with 2048MB of RAM and 32GB of storage is already struggling as updates need and additional 7GB of primary storage. For that reason its advisable to select a tablet with at least 64GB of primary storage so that updates will be less problematic.
Machines with 2GB RAM and 64GB storage are $189 for a 10.1″ model with a 1280×800 screen. Other models with a better display are correspondingly more expensive.