Toilet paper is made specifically to break apart in water. Take a few pieces and run water over them in the sink and they will turn to mush. Paper towels are made to be strong when wet and hold together.

Paper towels are made to absorb moisture. So they get fluffy. Unlike toilet paper which just get wet and sticky.

Also of note: flushable wipes, aren’t flushable. They tried to make them safe but they don’t dissolve enough not to harm the sewer system.

Paper towels are meant to soak up liquid while not falling apart.

Toilet paper is not meant for this and when wet, starts to breaks apart very easy so it can move through the pipes.