Great answers. This is just what I carry, I haven't distinguished between emergency and comfort items. I don't really do so in practice, somethings are more obvious, but everything else is a source of improvisation materials. Even with first aid since aspirin and Benadryl can be life saving. There is a whistle attached to my key chain, and I carry a cellphone, earplugs, wallet with a metro card, ID and an extra $20, and I usually have a (not necessarily clean) handkerchief. I've started checking the weather before I leave and adding a sweater or rain jacket if the forecast looks like I need it. Usually, I'm pretty well dressed anyway though.

N95 mask and gloves will probably be added.

Justification for a few other items.
Spoon and chopsticks, definitely comfort item, but I use them all the time. I also carry headphones...I really don't want to destroy them, but they could be most useful as cordage.

Thermos, I carry this instead of a water bottle since I usually leave the house with coffee in the morning. Then I rinse it out and fill it with cold water. If I'm going downtown or something on the weekends, I'll fill it with hot tea or cold water or lemonade. It's a compromise, but it keeps me carrying it.

Shopping bag, mostly for, well, shopping. When I drove everywhere I couldn't remember carrying reusable bags for anything, now its right with me. But it also gives me the option of picking up supplies if I have the opportunity and carrying them more easily.

Washcloth, I like because its more absorbent. I go back and forth between this and a small towel. Why should I carry a bandana instead?