Tower Shield vs Reinforced Targe

Tower Shield
ShieldShield
483 Armor
Requires Level 24
Sells for 10 Silver 5 Copper to vendors
Item Level 29

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Reinforced Targe
ShieldShield
491 Armor
Requires Level 22
Sells for 13 Silver 12 Copper to vendors
Item Level 27

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Side by side:

Set your class weights in Preferences to see which is better for you.

Stat Tower Shield Reinforced Targe Δ
Item Level 29 27 −2
Required Level 24 22 −2
Armor 483 491 +8
Sell Price 10s 5c 13s 12c +3s 7c

Δ is Reinforced Targe minus Tower Shield: green where Reinforced Targe is better, red where it is worse (a lower required level is better; speed and sell price have no better side). Total Stats adds up Str, Agi, Sta, Int and Spi.

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