Nothing wrong with either, Andres. (Typing on my M1 MBP, Have a Surface Pro too. No, I am not flash, it is part of my job.) Here is a comparison, from my perspective, for you and others...
Surface has touch-screen, MBP does not. M1 MBP is really good for battery, wakes up really quickly and they fixed the keyboard from the previous MBP [Yes, older Macs DO run Big Sur. Verified.] Apart from that it is bog-all difference with Intel-based MBPs, in real terms. 64-bit apps written for Intel chips need something called Rosetta, but work perfectly fine. 32-bit apps will not work on any Macs running any OS past Catalina. It is natively 64-bit.
Simply, Surface uses Windows and that is likely to be your major factor, the OS itself. If you are used to Windows, you will like it.
If you like mashing things with your fingers, carrying less weight and having better connectivity (USB-A +USB-C, SD card [on Surface7, I have not had the X yet]) AND like using the pen on screen - go with Surface.It uses "Windows hello" (Face ID) and that is really good actually. Windows updates are a chore and they happen all the time, but it is no big deal when you get used to them and set things to go overnight/when not using the device. You also need your wits about you as there are more viruses written for Windows than MacOS.
If you want things "30% shinier", live in Mac /iOS ecosystem, want better battery life- go for MBP. It will connect with your iPhone/pad so that you can have your docs and images everywhere. The "touch bar" is a gimmick, The hype is hard to get through but the touch-id is decent.
Frankly, as "accessories" they are both great, but as mere tools, they are massively overpriced for what they are. A "Wintel" laptop for half the price will do the job just as well, and you'll be able to get more out of it as you can upgrade later on in life.
Just my opinion.... many others are available, hope it helps. Good luck.