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If the gargoyles haven't been built, there's no tempo to build a tower. Even if you do build a tower in the first week, 111 is more advantageous, in my opinion, but overall, it's not worth it; it's better to build a market or a thousand-gold building. And even with built gargoyles, you don't always have enough tempo to get a Naga in the Citadel, it depends on the respawn point.
Torosar has another small disadvantage: there are no gargoyles at the start, and if the second hero doesn't come with gargoyles, you won't be able to expand much, but at least you have Tactics and a ballista – an analgesic for gremlins.