Possibly. Too many plastic and metal combs have poorly formed teeth that can irritate the scalp. Makers of horn combs put the effort into shaping the teeth properly. Beautiful materials that can give a lifetime of pleasure and service. Price of entry is very high so I go with higher quality cut rather than injected plastic. Kent is my comb and brush maker of choice. Workmanship and quality at an affordable price point.
A good comb is something worth spending a little extra on, but I don't know if you need to go to the expense of a horn comb. I've never used one, so I can't speak to their benefits. I am like member u2u above..... I use Kent combs. Mine is plastic, but it is made with good workmanship. My military boar hair brush is an Acca Kappa. Same features as the Kent..... good quality at an affordable price.
As mentioned, the actual benefits of horn are questionable outside of the cool/swag factor of it. For performance, a quality comb by someone like Kent should have the craftmanship benefits you are looking for.