Also discusses high temps, and any things that should NOT be stored in garages that reach temperature extremes. Details what might happen.
TLDR quotes:
At temperatures lower than 41 degrees Fahrenheit, it is likely the electronics will become unstable and display erratic behavior.
Most electronics are designed to continue operating at temperatures up to 120 degrees Fahrenheit (50 degrees Celsius). At temperatures higher than 120 degrees Fahrenheit, the electronic can reach its thermal limit, causing components to fail and degrade.
The problem is atmosphere and the water vapor in it. Drop the temp too much and the water condenses out of the air on to the electronics. That can cause ice which causes extreme mechanical stress as it form and expands. Also you can get high thermal gradient across components. All of this causes mechanical stress and things crack.
Really the limits are more about packaging / jointing material science rather that the electronics. For the electronics themselves, the limit is absolute zero when the electrons stop moving.
It’s also about mineral deposition from the contents of the water vapor particles. Or even from condensation collecting and moving around any trace minerals or other garbage on the item that wasn’t previous an issue because of its location.