Any polyhedral mesh has an integer called its "Euler characteristic", which is simply calculated by taking the number of vertices, subtracting the number of edges, and adding the number of faces. (V-E+F)
Obviously, smoothly deforming a surface by moving vertices around doesn't change its Euler characteristic. A bit less obviously, any sequence of local refinements to "patches" of the mesh can't change its Euler characteristic either. (For example, splitting one face into smaller regions that are still connected to their surroundings in the same way.) Anything that you might reasonably call a "smooth" transformation will keep the Euler characteristic unchanged. You can convince yourself of this by experimentation with whatever 3D modeling software you like.
But a spherical mesh has Euler characteristic 2, and a torus mesh has Euler characteristic 0. So no smooth deformation can transform one into the other.
The only way to change the Euler characteristic would be to change the mesh topology itself, which would mean there's at least one pair of faces that are connected by an edge in one mesh and not connected in the other, which means the mesh has been "torn" along that edge.
With a lot of math, you can extend this argument to arbitrary continuous surfaces, not just polygons. If two surfaces have different Euler characteristic, then you cannot find a bidirectional continuous mapping between them. Any such bijection must be discontinuous somewhere, which roughly means that arbitrarily close points are "torn apart" from each other.
But on a sphere, every circle can be deformed to any other circle. If the torus were itself the deformation of a sphere, you’d be able to deform it the same way as the sphere to get one circle to the other.
Again though, the version of these objects that mathematicians study is formalized such that this is unambiguous.
[1] https://en.m.wikipedia.org/wiki/File:Tesseract_torus.png
A 2D disk has zero thickness, any movement orthogonal to the plane of the disk will take you off the disk. But the disk can't be distorted into a circle in a continuous way.