They serve different functions. Toes are for balance and stability, fingers grasp and lift. Transplanting one to the other technically works but not well enough to be practical. If I had an ambulance call that someone had broken their fingers I'd expect them to be able to walk while breaking their toes means a gurney. I'd get not differentiating between ring finger/index finger/middle finger and I don't think there are common English words for the middle toes, but fingers/toes are very different to me.