A windows surface pro based tablet would not need a port as it is already PC based. It would probably just need the control system modifying. But if Larian put an option for touchscreen control in there at release then players who own such devices can enjoy it on their systems.
If Larian wanted to port it to non PC based tablets in the future then that's up to them but yes, you are right they would have to charge a lot less for it.
What I'm getting at is them simply catering for touch screens as a control system input method. There's all-in-one computers that use touchscreens as well & touch screen laptops / tablet hybrids such as the Lenovo Yoga.