ZDNet's Foley takes a crack at trying to rationalize the rumor:
http://www.zdnet.com/is-there-any-wa...se-7000002629/
Lots of contortions, nothing vaguely sensible.
The best she can come with is the base unit might be priced at $199 with the keyboard cover and Office each adding $100. Which only makes sense if they intend to pull a bait and switch--advertise the base unit but only sell the bundle--similar to how Sony mismanaged the PS3 launch, advertising the heck out of the 20GB PS3 but only shipping the 30GB model.
She tries but the rumor is so unlikely...
The comments are better, pointing out there is nothing low-ball about the Surface, from the screen to the dual MIMO WiFi antennas...