I buy the odd tap from 'Tap & Die', mostly ME sizes. For standard threads I use 'Drill-Service', or my local tool emporium, who stocks OSG and Dormer. I do a lot of machine tapping, so I often buy spiral point and spiral flute taps, always in HSS.
I don't worry about being able to soften taps, because I don't break them.
I use a thread depth of 60-70%, for most threads, and normal materials, you don't need more. The last tap I broke, some years ago, came from Tracy Tools, and it chipped a tooth rather than breaking the tap proper. I've never bought from them since.
As far as I know most HSS tool steels have a hardness in the range of 60-68Rc. If we take M2, for instance, which is often used for taps The maximum hardness is listed as about 66Rc. For silver steel the maximum hardness is listed as 65-69Rc. So for all practical purposes there doesn't seem to be much difference between the hardness of silver steel and HSS.
Regards,
Andrew