In terms of toughness, there are a couple ways to look at it: (1) how tough is it to find a type example (2) how tough is it to complete the set.
With the $ and not that much patience, one could find a type example from either set in a relatively short amount of time.
Completing either set is tough, but the E107 is insanely tough. In fact, i don't think anybody has ever completed it, though I know of at least one that is very close.
In ranking the difficulty in completing various caramel sets, I think the E107 must be the toughest with E105 Mello Mint not far behind. Some E105s are not hard, but about 40% of the set is VERY tough with a few cards only having a couple known examples. E103 would come after E105 in toughness to complete the set IMHO.
JimB
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