Depends on what metal the threads will be cut in and how often.
Carbon steel lasts well if only used on brass and aluminium. You have to be careful not to snap small taps because they are brittle. (For me this has become a non-problem since making a tap-stand; free-hand tapping is much more likely to go askew and break the tap.)
Carbon steel works on mild-steel but tends to lose its edge fairly quickly especially if you are a fast worker and have many threads to do. Carbon steel doesn't last at all well when cutting threads in harder steels like stainless.
I look to HSS when the taps and dies are to be used on difficult materials, which isn't often. Being a light hobby user, I'm not keen to buy 'quality' tools that will last longer than me, especially as my family are likely to dump my workshop in a skip when I'm gone. You may be different…
Dave