Surface 2 new vs. refurb

My first Surface 2 shattered when my daughter dropped it on the sidewalk. I had Square Trade coverage and now have $399 to spend with Amazon for a replacement. I can get a new Surface 2 for $450 shipped, or a refurb (30-day warranty) for $392 shipped (with $108 credit left on Amazon). If I buy the new one, Square Trade coverage (w/ total damage protection) would be another $75, which would only require a little out of pocket after applying the Amazon credit.

I know it's just a judgment call on whether to take a little extra risk to save about $133 (over 25% of the price of the device), but can anyone tell me why the refurb would be a bad idea? I buy computers refurb, mostly, and consider new and refurb pretty equal if you don't factor in extended coverage...but don't have experience with repair costs/logistics for the Surface. But I see it as a $133 difference between a refurb Surface, vs. a factory-new one with total coverage. I rely on my Surface for work, but it's not mission-critical to have to send it out for a week or two if repairs are needed in the future. And my daughter won't be using the replacement Surface :)

Thanks for any thoughts on this somewhat trivial (though important/interesting to me) issue.