I don't know if I'd grab anything when running from a fire, Kev. But when it comes to restocking, the most important items, IMO, are a couple of good knives, a large skillet, and a 1 1/2 quart pot.
In terms of top 25, I would think more in types of things than actual products:
1. Dishes. At least service for four, depending on how many they are. You didn't say.
2. Flatware, ditto.
3. Glassware, ditto
4. This would be an exception to my "don't buy kits" rule of thumb. They have nothing, so a fairly large set of cookware---maybe 11 pieces---might make sense. Stainless for the set. Plus a cast iron (coated or not) skillet and casserole. Then fill in around the set. Few sets, for instance, contain a pasta pot with inserts, so that would be on my list. Ovenware, too, such as roasting pans, cookie sheets (I'd go with alumisteel half sheets rather than non-stick), baking dishes, casseroles, etc.
5. In situations like this, we all tend to think of the big stuff. But don't forget the myriad of small kitchen gadgets we take for granted: can openers, and pancake flippers, and stirring spoons, and spatulas. Corkscrews, and whisks, and an ice cream scoop. Etc.
6. Small appliances. The choices here depend so much on their cooking approach and lifestyle. But a toaster, for sure. A hand mixer. Food processor. Microwave oven. Coffee maker. Blender. Do they need a stand mixer? A panini press? A waffle iron? The list here is endless.
7. Are they drinking folk? If so, there's all that barware to consider.
8. Cookbooks. Whatever she had burned up. So a basic library would be a good addition to the mix.
Whatever else, I would include at least one fancy tablecloth with runner and matching napkins. Something that serves no purpose but to makes her feel good. If she doesn't wet it down with tears, you've picked the wrong one.
Keep in mind, too, that after a disaster the sense of loss and desolation hits women harder than men. So she needs more than things. She needs flowers. And somebody to rub her feet.