An attribute set is a group of multiple individual product attributes that define the characteristics of the products.
It is used every time while creating a new product in Magento 2 to bring all the attribute options to set during data entry which would be available to the customers.To create the bunch of attributes sets manually takes time.
Get the easiest method to programmatically create Magento 2 attribute set at https://meetanshi.com/blog/create-at...-in-magento-2/