If a car has been unused for a long time there's a good chance the master cylinder will be corroded due to contaminated brake fluid - few keep up with changes before 'storing' the car. It's possible it can be honed clean, but unless rare and or very expensive a new one might just save hassle, given the labour/time involved in changing it and bleeding the brakes - as well as the cost of the seal kit which can be high.
It's also rather difficult to inspect the bore condition of the old one, unlike say a calliper.