Machine Tool Cryogenic Treatment
This doesn’t prove anything about audio tubes, but I wouldn’t argue with the proven physics demonstrated in these other applications (above link)
I can certainly see why the more adventurous tube dealers would experiment with cryo. It may be an experiment paid for by the buyers, but the buyers are willing to be experimented with. It's an understandable urge. Some particular resolution of the question may one day rule, and it may have been hinted at by the machine tool manufacturers' experience.

