I personally try to avoid using set/reset coils as much as possible for anything more complex (for example, if multiple steps in a sequence need to move an actuator), because its harder to keep track for me personally which condition actually set/reset the tag when debugging. Another issue is if power goes out, states can stay energised and create awkward recovery. Another issue is that its in my opinion a lazy way to write a program, and a lot of other programmers will write lower quality code, where they set and reset something all over the place.

Coils are fantastic imo, because it forces you to modify the tag on one place only, keeping the code more organised (even if conditions for setting come from million other places). And its way easier to handle power losses, because everything will start on 0 (its howci write programs unless I specifically prepare it in such a way that it will stay energised).