I am happy with the Irwin set that came in a molded plastic "suitcase". I searched for them on Amazon.com and found several different sets, small to big. I read the reviews that previous buyers wrote and chose a set that had a 1/2-20 I needed for a hobby. I'm happy with the Irwin set because I restore old Mercury Outboards and there's a lot of fine thread stuff on there.
Professionally, before I retired, my employer's had Greenfield tap and die sets in inch, metric, and Whitworth. If I had real critical stuff I would buy a set of them as needed. If you needed just 1/4 inch taps buy a set of Greenfields which would have 3 taps in the set....starting, intermediate, and bottom tap.
The Irwin set I have has just one tap of each size, but it does have a die nut of each size too. I don't know what kind of steel they are made of, where Irwin is made, and I don't really care. For my hobby they are fine.
My advise, as long as I'm giving it, is this: Don't ever use a ratching style tap holder like the Gear Wrench model ! I want to feel the tap and gently make the threads and reverse it by feel to break the chips !
There's a tool with these wires that is supposed to be a broken tap removing tool. I have had only limited success with it because the wires break off and I would get a call to come to the rescue to help dumb-dumb that broke off the tap and then the tap rescue tool !