It's not a sin, but it could result in issues because tom lugs usually aren't as tall as bass drum lugs. The tension rods might not thread into the shorter lugs very well. Of course, if you are also swapping the bass drum hoops and heads for tom hoops and heads you shouldn't have a problem.
They're smaller....no big deal. I've had plenty of floor toms converted to bass drums using the tom lugs and had no issues. You just need the right length tension rod. If the lug has spring loaded inserts, which most do these days, versus tube lugs, there will hardly be a splay issue and you may not need gaskets at all.
I’ve done this one time and I’ll never do it again. On a build all I had was tom lugs left so I used them. Found out quickly I had to shim (gaskets) them to make them taller. O wait the tension rods wouldn’t fit so I had to tear it back apart and replace all the swivel nuts. So yes it will work but just buy some cheap lugs off dfd. Save yourself the headache.