The list is not too bad, but Hikermore is right about the matches. A mini-Bic and a ferro rod should be in every kit.

My concern is that anything containing water like the canned Spam and Vienna sausages would freeze solid in winter, even in a cooler. A better choice would be those mylar packed tuna, single slice Spam, salmon, and chicken chunk packs. They are thin, and could be quickly thawed in a pocket, in a canteen cup of water as it is heating, or crumbled frozen into Ramen noodle soup while heating.

Water itself is more problematic in winter. A cooler will not prevent it from freezing and, in fact, may insure that it stays frozen until June. Water does little good if it is a frozen solid block.