IMO, the best fire starting equipment to keep in your emergency kit is a couple Bic lighters.

When I used to smoke, a single Bic would last many cartons and the sparker always still worked when the butane was gone. Used sparingly to ignite tinder, they would last way longer than any time you're likely to spend in the woods.

Some of my friends were concerned about them working after being exposed to water. I submerged one in a glass of water for several days, pulled it our, shook off the water, and it lit instantly.