Responsa for Yoma 59:2

They responded: we do not make comparisons between commandments. ³cf. Bava Batra 130b:11, אין אומרין בטרפות זו דומה לזו. For there are simple commandments, such as Sukkah and Lulav, and the punishment for negating them is severe, because it is tantamount to a rejection. Negating part of a commandment is not the same as negating all of it, for 'the Torah was not given to heavenly angels'.⁴The Torah is not stricter than normal people can bear. Cf. Yoma 30a:2 etc. All this they responded to me in truth. It seems that the punishment is not as severe as for one who negates the commandment of sitting in a Sukkah. Nonetheless, we are still at fault. For we do not put on tefillin for fear lest we flatulate or fall asleep while wearing them. Yet it is better to negate part of a commandment than all of it.^*A similar ambiguity is noted by Tosafot on Shabbat 49a:6 - without denying that Tefillin should ideally be worn all day long, they note that 'we are lax with tefillin, just as they were lax in Talmudic times too'.