The generally accepted 'best' sawfiles are new old stock ones obtained from Ebay, but they're pricey. The volume of demand for new sawfiles having dropped in the last decade or so, and the trend for offshoring manufacture, has resulted in many of the old firms dropping their file manufacture or subcontracting it to countries with cheaper labour, and quality has suffered as a result. There was a move a few months ago to persuade one of the remaining European manufacturers of high quality rasps to develop a range of sawfiles, and I gather that efforts continue with this, though no files are yet available to purchase.
In the meantine, Bahco seem to be about the best bet, but don't be too surprised to get the odd duff one.
For sawsets, the best bet for larger sawteeth is the old Eclipse 77 (the brass one), which turns up regularly on Ebay for about £5 - £10 plus postage. They are excellent tools, but have one drawback - they're too coarse to set smaller teeth on such tools as dovetail and fine tenon saws. There are a couple of ways to get round this. The first is to buy the Somax clone of the Eclipse 77, of which there are two versions, one for large teeth and one for small. Workshop Heaven and Axminster (and possibly others) stock them. The other option is to buy a second Eclipse 77, strip it down and grind the hammer part of the mechanism to about half it's width, reassemble, and use the tool with the anvil at it's minimum set position.
A very good source of information on saw sharpening and setting is the Youtube video 'Sharpening Western Saws' by BritAndy (Andy Lovelock). It's over two hours long, but it's a very clear and comprehensive step-by-step guide to the tools and techniques needed to sharpen rip and cross-cut teeth, to completely refurbish basket-case saws, and the filing angles for different saw duties. Highly recommended, and worth watching more than once.
