Do you mean Kobalt? That's a Lowes brand, not HD.
But I think you mean Husky at HD. That set is still $99 @ HD.
https://www.homedepot.com/p/Husky-Mechanics-Tool-Set-270-Piece-H270MTS/309161789
That said, the tools aside, I will say that I too bought the Gearwrench set for 99$. I wanted more chrome sockets and more SAE sockets.
I also put everything on organizers, so I don't care about the case.
But Gearwrench customer service/warranty can be a pain. Tekton is much easier. The blow molded cases from Tekton are much better too, or at least with their older sets they were.
Just my two cents.