Also purchased a Surface with the hope that music will become one if its big uses. So far it's (just) lived up to my expectations.   The sound quality out of the headphone jack is surprisingly good - as the poster above me stated, it's reminiscent of the Zune hardware (120GB in my case)...

Dire Straits - Brothers in Arms     Up to track 5 at this very moment  nothing like some easy-going rock for a Friday evening.