Microsoft and Apple could not be more opposed in their view of the tablet market right now.

Apple believes that tablets are single-purpose devices that should have their own operating system. Microsoft thinks tablets should be hybrid devices with an operating system that acts like a tablet sometimes and a laptop other times.

Last year, Apple CEO Tim Cook said, "Our competition is confused. They're turning tablets into PCs and PCs into tablets. Who knows what they're going to do next?"

And he flashed this confusing road sign to represent Microsoft's product direction: Tuesday, Microsoft responded to Cook and his sign.

At an event in New York City, Microsoft doubled down on its strategy of making a laptop-tablet hybrid. It introduced the Surface Pro 3, which is a 12-inch tablet that also works as a laptop. It will cost $799 without a keyboard. The keyboard is $129.

While introducing the product, Microsoft's Surface leader Panos Panay noted that everyone in the room was typing on a laptop. His point was that the laptop isn't going anywhere despite all the predictions that tablets were going to kill traditional PCs.

While introducing the Surface Pro 3, he flashed the following sign. The not-so-subtle implication is that Microsoft isn't confused. It's offering users two routes on one product.