Do you mean "valve SEAT" cutters? If so, you need to correct the spelling of "set" to "seat" in your posting.
In tooling, "set" and "seat" are entirely different terms.....and function.
Personally, I really like my Superflow SF60 digital flowbench for testing.
Once in a while I see them come up available on here. I already own 2 benches -- but even then, I get tempted every time I see one come up on here.
The Simmons Carb Comparator is "ok" and will suffice for making comparisons from one carb to another -- few pro builders still use them though. I still see one of them on here once in a while real cheap. You can also build your own flowbench -- there used to be a sticky at the top of the old site.
For seat cutters, call Goodson shop supplies in Winona, MN and get their Neway carbide cutter system. I have that and it works well. I still rely on my trusty old Sioux stone seat grinder though. Occasionally you can find one of those at an old garage (service station), machine shop, or engine building auction.