Why spend $300. on sets of drills many of which you'll never use ? Buy packages of screw machine length drills in the tap drill sizes needed. As for taps Reiff & Nestor brand are the best there are, R & N has been in the business since 1908 their quality control is the best in the industry. They control the tap geometry more tightly than other manufacturers, as a result less torque is necessary resulting in a tap that is easier to use and breakage is significantly reduced. Plug taps and bottoming taps are the ones that you'll use in drilling & tapping for scope mounts and other gunsmithing work. Good quality tapping fluid is a necessity to produce quality threads, in tougher materials you can go a few thousandths bigger than specified tap drill size. Tapping effort is reduced resulting in less breakage and the threads are still plenty strong enough. Taps most frequently used in scope mounting are #6-48 and #8-40, #3-56 is the size for shotgun beads. Hope this info is useful, lastly I buy my drills & taps from MSC and McMaster-Carr. They have everything you need and delivery is the best in the industry.