Nowadays, both of Plastic lens & Glass lens will be coated a non-reflective film on it. Whatever the lens is plastic or glass, the outer layer is the non-reflective film.
The tissues is made from wood, so, the hardness is greater than fabric which is made from cotton. Greater hardness will scratch the non-reflective film easier.
The raw material of fabric is softer than tissues, so, it is better to use fabric to clean the glasses.