Let
\begin{align*}
P_n &= \{(a, b, c, d) \in \mathbb{N}_0^4 : a + b + c + d = n, a \geq b, d, c \geq b + 1, d\}\\
Q_n &=\{(x, y, z, w) \in \mathbb{N}_0^4 : x + y + 2z + 3w = n - 1\}
\end{align*}
so $|P_n| = P(n)$ and $|Q_n| = Q(n)$.
We will proceed by induction to show $P(n) = Q(n)$ for all $n \geq 0$.
Note that the base cases are true since $P(0) = Q(0) = 0$ and $P(1) = Q(1) = 1$.
Now suppose true for $n$. Then for $n + 1$, we will show that $P(n+1) - P(n) = Q(n+1) - Q(n)$:
Note that if $(x, y, z, w) \in Q_n$, then $(x + 1, y, z, w) \in Q_{n+1}$ and for all $(x, y, z, w) \in Q_{n+1}$ such that $x \neq 0$, $(x - 1, y, z, w) \in Q_n$. Hence, $Q(n+1) - Q(n)$ represents the number of non-negative integer solutions to $y + 2z + 3w = n$.
Also note that if $(a, b, c, d) \in P_n$, then $(a + 1, b, c, d) \in P_{n+1}$ and for all $(a, b, c, d) \in P_{n+1}$ such that $a > \max(b, d)$, $(a - 1, b, c, d) \in P_n$. Hence, $P(n+1) - P(n)$ represents the number of non-negative integer solutions to $\max(b, d) + b + c + d = n + 1$ with $c \geq b + 1, d$.
In the case where $b \geq d$, we have $b = d + k$, $c = d + k + l + 1$ with $k, l \geq 0$, so $l + 3k + 4d = n$. Hence, this case counts the number of solutions to $y + 2z + 3w = n$ where $z$ is even ($z = 2d$).
In the case where $d > b$, we have $d = b + k + 1$, $c = b + k + l + 1$ with $k, l \geq 0$, so $l + 3k + 4b = n - 2$. Hence, this case counts the number of solutions to $y + 2z + 3w = n$ where $z$ is odd ($z = 2b + 1$).
But these two cases count the total number of solutions so we get that $Q(n+1) - Q(n) = P(n+1) - P(n)$.
Since $P(n) = Q(n)$, we get that $P(n+1) = Q(n+1)$.
Therefore, by induction we're done.
Note that this also yields the following bijection from $Q_n \to P_n$:
\begin{align*}
(x, y, z, w) \mapsto \begin{cases}
\left ( x + \frac{z}{2} + w, \frac{z}{2} + w, y + \frac{z}{2} + w + 1, \frac{z}{2}\right ) & \text{if $z$ is even}\\
\left ( x + \frac{z + 1}{2} + w, \frac{z - 1}{2}, y + \frac{z + 1}{2} + w, \frac{z + 1}{2} + w\right ) & \text{if $z$ is odd}
\end{cases}
\end{align*}