Just compare the prices. On that basis the Samsung should win. Almost all tablets will do what you want. Irfanview is however probably going to be the deciding factor. How important is Irfanview? I don't think that you can get Irfanview as an app. Therefore you will want the program to run under Windows and that moves you towards the Surface with W8 not W8 RT. There are other tablet with W8 rather than the Surface.
OnePlus 6 review: Hands-on