I don't think it matters what makes the spark, just so long as it's a big hot spark i imagine.
On that note, I was playing round with some cotton wool, rubber and vasoline t'other day and found a nice technique for making firelighters:
1. using a cigerette rolling tin, line the cigerette rolling section with vasoline
2. Put a large amount of cotton wool into the cigerette section along with a slither of rubber*
3. Close the lid and you *should* end up with a dense cotton wool cigerette coated in vasoline with what can be described as a rubber "fuse"
4. If you have a tealight or candle, proceed to coat the cigarette/tampon whatever you want to call it in wax and voila.
If using a firesteel, you may not want to coat in wax, the wax coating however does help with storage though.