I think you could use an old file, but the newer stuff might be what`s called, case hardened. That is when they add some powder of sorts, to the outside of the material, in this case a file, heat it up, then quench it. Only the outside goes hard, and the inside is quite soft. This way they use mild-steel instead of carbon steel. Atleast that`s what i`ve read about online.
But it`s a cheap experiment anyway.
Now, you don`t really have to grind anything off the file, if you want to heat it up to forging temperature. (Forging temperature is like a orangey-red color in the steel, and it needs to be this colour if you want to bend the steel.)
Then you can just beat the steel into shape with a hammer. As an anvil, you can use anything that can stand the temperature of the steel without burning or melting. If you don`t have a real anvil, and want to go a rather primitive way, you could use a piece from an old leafspring, clamped to a piece of wood, or directly to a workbench, or a really big rock. An anvil is really just any flat surface that can stand being in contact with red-hot steel.
Then you just beat the hot steel with a hammer, until you`ve smoothed out most of the teeth. After that, you just beat it into the shape you want, thin it out where you want it thinner, and curl it up.
It really isn`t hard to forge steel, it might take a little practice, but it`s really not hard. Ofcourse, remember that hot steel burns. Even steel that appears to be black, might be hot.
When it`s time to quench it, you can use water or oil. I just use water for everything i do. Mind you, i`m no proper blademaker or blacksmith. I`m just a weird guy who likes to beat on hot steel and make sharp things.
Water ofcourse, doesn`t have the added danger of being flammable.
After heating the steel up to non-magnetic, just dunk it into a bucket of water or oil, depending on what you have at hand. (If you use oil, don`t be scared by the flames.) Then just take it out of the liquid, and wait for it to aircool so that you can handle it.
Check the hardness with a file of some kind. If it "skates" over the steel, and doesn`t "bite" it`s hardened. Then you can temper it in an ordinary kitchen oven, at around 150°Celsius or 300°Fahrenheit. Or perhaps even up to 400°F.
(Just remember to wipe off all the oil if you used oil to quench it, or else it might make alot of smoke.)
If the file "bites" into the steel, the steel didn`t harden, or you might have some of the 'case-hardened' stuff, which isn`t good for making sparks the old fashioned way.
Also, something to think about, is that when steel is too soft, it doesn`t spark when you strike the flint. So it`s better that the steel is hard and brittle, rather than soft and flexible.
Just my two cents anyway.