My rack is custom designed to blend in with my furniture. So there's that aesthetic part of building your own rack. Materials might be cheaper than buying a commercial rack depending where and how you build it.
However, I think it's easier to buy a commercial rack. It's already built so you just need to assemble it. They are really reliable and also come with heat tape, where as you have to order your own heating elements(and possibly deal with wiring) separately if you build your own rack.
It's all really personal preference and what sort of tubs you want to use.