For me, toilet paper is a necessity, not a comfort item. It ranks up there, just after fire, shelter and water. I put it above food. For example, if there is a choice between carrying toilet paper or carrying food, I will choose toilet paper. Seriously, I'm not trying to be funny.
TP is a significant enabler of (ahem) comfort in one's mobility and fire starting (among other things). But I still look at it as a comfort item.
Most mammals go all their lives without TP. :-) None last long without food.
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