If you work with ammonia-nitrogen, nitrite-nitrogen, and nitrate-nitrogen, then the relationship is 1->1->1. It is just working with the whole ion (ammonium, nitrite, nitrate) with 3-4 hydrogens or 2-3 oxygens that get confusing.
If your test is conventional, reporting total ammonia rather than excluding ammonium ion, then to me nitrite is more toxic than "ammonia + ammonium". That because nitrrite is toxic across the whole range of pH used in tanks, while the ammonia/ammonium ratio does shift with pH and temperature and only the dissolved ammonia is toxic, not the ammonium ion. In the ranges we use, all nitrite is toxic, but only a percentage of the ammonia + ammonium ion.