Tashābuh al-aṭrāf judges how fittingly the end relates to the beginning. Irṣād concerns the earlier language setting up a recognizable expectation of a particular ending. The two can overlap, but their analytical focus differs.
In “Vision does not encompass Him ... the Subtle, the All-Aware,” the close corresponds to the opening meaning. In “You cannot ... what you can,” the final verb has been specifically anticipated by the preceding structure.
Both figures may occur together. A sound analysis must show what produces fitness and what produces anticipation, rather than merely listing two names.