The answer is "yes" if by $\mathbb{N}$ we understand the set of positive integers.
Indeed, following the comment of Ekene E.,
\begin{align}
A_N=&\{(a,b)\in\mathbb{N}^2: 4N-1=(4a-1)(4b-3)\}, \\
B_N=&\{(c,d)\in\mathbb{N}^2: 4N-1=(2d-1)(4c+2d-3)\}.
\end{align}
Now for any decomposition $4N-1=uv$ with $u,v\in\mathbb{N}$, one of $u$ and $v$ is congruent to $1\bmod{4}$, while the other is congruent to $3\bmod{4}$. So in exactly half of these decompositions, namely when $u\equiv 3\pmod{4}$ and $v\equiv 1\pmod{4}$, we can write $u=4a-1$ and $v=4b-3$ with $a,b\in\mathbb{N}$. Hence $\#A_N$ is half the number of divisors of $4N-1$. Similarly, for any decomposition $4N-1=uv$ with $u,v\in\mathbb{N}$, both $u$ and $v$ are odd, and $u-v$ is an integer congruent to $2\bmod{4}$. So in exactly half of these decompositions, namely when $u<v$, we can write $u=2d-1$ and $v=4c+2d-3$ with $c,d\in\mathbb{N}$. Hence $\#B_N$ is also half the number of divisors of $4N-1$.