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The launch of Microsoft’s Surface tablet tomorrow is generating lots of buzz, but will it generate lines?

Actually, the answer is already yes, at least in Beijing — where hundreds of people reportedly waited to be among the first to buy the new Microsoft tablet.

In the United States, the company is taking steps to promote lines with the offer of a one-year Xbox Music Pass — worth $99.90 — to the first 100 customers in line at its Microsoft Stores. Here are the text and terms of the offer, from the Microsoft Store site …

First 100 people in line when doors open receive a year’s Xbox Music Pass, a value of $99.90, with purchase.* So be sure to get to your local store early!

* Limited time offer; only valid with purchase on 10/26 at Microsoft store, while supplies last. Microsoft online store excluded. Not valid on prior orders or purchases, and cannot be transferred or redeemed for cash/gift card. Limit 1 per person. Compatible devices and internet required; ISP fees apply. On Xbox 360, Xbox Music Pass is streaming only and also requires an Xbox LIVE Gold membership (both sold separately). Some Xbox Music content may not be available via Xbox Music Pass, and may vary over time and by region.

The strategy is risky from a PR perspective, given that lines typically occur naturally at big Apple product releases. But it’s not a new approach for the Microsoft Stores, which usually offer free concert tickets as an incentive to people who line up for new store openings.

For the record, as of about a half-hour ago, there were no lines at either the Bellevue Square or University Village Microsoft Stores in the company’s home region.

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