Allan S. Roth writes in the February 2014 Financial-Planning.com magazine that "...a common myth is that the ROTH ... is better than the traditional [IRA] account if the assets are held for a certain number of years. This is false. The only things that matter are the marginal tax brackets in the year of the conversion and the year of withdrawal. If the marginal tax bracket ends up higher upon withdrawal, the conversion will have been beneficial..."
This is just a number's thing. It is true. Other ROTH advantages, though, may entice someone to do ROTH conversions and/or start a ROTH. There is the 5-year rule for starters so beginning a ROTH sooner rather than later may still make sense to get the clock ticking in your favor. Another is that ROTH's do not have required minimum distributions. And, more importantly, withdrawals never show up on your tax return because it is not taxable income.
Even if you are in the same tax bracket when you take money out, your social security may be taxed differently if you can minimize your taxable income and that may effect your true marginal tax rate.
Of-course, any money you put into a ROTH can be taken out without penalty or taxes and so this may be a good place to consider for some portion of your emergency fund.