I bought a Bosch tap and die set about 25 years ago that I have been very pleased with. I've used it heavily and so far have only broken one tap (1/4-20) that I replaced with an Irwin. The product information says it's made from "high quality tool steel, heat-treated and tempered".
No idea where it was made, but given the age and quality, I'm guessing USA.
About a year ago, I learned about power tapping from an Oxtool video. Tom Lipton made it very clear that should only be done with good quality 2- or 3-flute taps, depending on size. I bought three different sizes of Hertel HSS taps.
I made a 1" thick aluminum index table that had 120 1/4-20 through holes tapped in it. I power-tapped all using a HSS tap and didn't break a single tap during the operation. I seriously doubt I could have done that if I were not using HSS.
Bottom line: I'm glad I have the Bosch set. It's not HSS, but it's very good quality. And the only time I broke a tap, it was my fault because I was being too aggressive. But it has its limitations. For applications like the index table, I probably could have used the 1/4-20 from the Bosch set, but the operation would have been hugely more cumbersome.
If I had it to do over, I think I would have bought in the same fashion I did. When I got the Bosch set, I needed it for general mechanic-style applications: a likelihood that there would be a variety of tap or die operations in who-knows-what sizes. A good quality set made a lot of sense. (I haven't looked at sets in quite awhile, so I have no idea of the cost-efficiency of this strategy anymore.) However, for specific applications of a common size, especially if the purpose is repetitive, I'd go with HSS.
Hope this helps. Good luck.
Regards,
Terry