Many believe that Microsoft's Surface Book puts the Redmond-based software giant in direct competition with Apple, and even Panos Panay, head of the devices unit at the company, suggested that the fruity-named company finally has a more challenging rival in this premium laptop market.

But as far as former CEO Steve Ballmer is concerned, Microsoft's new Surface Book isn't actually a direct rival to the MacBook because what it does is invent a new category that offers much more to customers than Apple's device.

“I wouldn't say 'you have to take from the other guy' but you got to at least take the new innovations that are coming. You know a surface book isn't either an iMac or an iPad. It's a new category. it's an innovative category. The truth of the matter is who is going to get to those categories first? Microsoft or Apple. But those are the only companies that have the software and hardware skills,” Ballmer said in a short interview on Bloomberg TV.

Software + hardware

As far as the competition between Microsoft and Apple is concerned, Ballmer says the Windows maker is currently the only company that can actually compete with the rival that makes the iPhone. And his explanation pretty much makes sense.

“Nobody else [except Microsoft and Samsung] is trying to compete with Apple anymore. Who is really going after the Mac? Who is really going after the iPad? You can basically say Microsoft and Samsung,” he pointed out.

Ballmer went on to explain that both Microsoft and Apple have the software plus hardware combination that's missing in the case of so many other companies trying to compete in this side of the business.

This makes Microsoft the one and only true rival for Apple because it has the software, Windows, plus the hardware, Surface, which makes the ultimate high-end device. Obviously, customers are the ones to benefit from this rivalry, but only time will tell if Microsoft's Surface Book can become the MacBook alternative that everyone wants to buy.