Tobira isn’t made specifically to challenge the JLPT, so while there is a lot of overlap, it isn’t a 1 - on - 1 mapping, this is especially clear in many of the texts, where they use a lot of vocab and kanji that would only appear on the N1 for example. If I personally had to choose between the two texts I would go with Tobira anyday, as it is more interesting in my opinion and gives you a better foundation in Japanese. However if your goal is specifically the N3 instead of improving your Japanese, I personally think AIAIJ is possibly a better match.
Note : I have only used both as references and to read through, I haven’t used them for dedicated sole study though, so take my words with a grain of salt.