Is it preferable to add test dependensies as an extra_require instead of tox.ini?

Quoting myself in The 'extra' environment marker and its operators

PEP 426 described extras in more detail (saying they’re for “optional dependencies”). But that PEP was withdrawn, and did not clarify what optional dependencies mean either.

[E]xtras are so under-specified that different package users and packagers have different, conflicting ideas what they are exactly. They come complaining when PyPA tools do not do what they expect, and there’s no way to tell them what’s wrong or right because there are absolutely no rules. Hell, even PyPA tools do things differently within themselves. To untangle this, PyPA need to write down those semantics (what extras are) to the extras feature, and come up rules (what packagers and users should expect) from those semantics.

IMO this whole topic is futile until someone writes and pushes through a PEP to define what extras actually are. All opinions and preferences are equally correct (or wrong) until then.