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Compared with the D whistle...,
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The C tin whistle is 3cm longer than the D whistle, but requires only about 1cm more of finger span to reach the holes, or 12cm for both hands to cover. The finger holes and windcutter are larger on the C tin whistle, so the C tin whistle requires a slightly larger volume of air (or a faster stream of air) to sustain a note than an equivalent note on the D whistle. Otherwise the two use an identical design.
The size difference should not prevent most anyone capable of playing the D whistle from using the C, but for beginners the D whistle would likely be easier to learn on, due to the lower volume of air required to play it.