some owner's manuals say that you should allow equipment and tubes to warm to room temperature before using them
i use solid state devices only so i am not familiar with such advice. the thought that comes to my mind is that the reason why the makers of tube equipment might offer this advice is so that you don't shatter the glass tubes. if you took a glass out of the freezer and immediately filled it with boiling water, it would likely shatter. when you power up a tube amplifier, i would imagine that the temperature would rise pretty quickly. so, if you left a tube amplifier out in the cold overnight, hauled it inside, immediately powered it up and started playing music at high volume, then i would imagine that the tubes would heat up pretty quickly; maybe while the glass tube housing is still cold. if the glass shatters, then your tube would be shot.
that would be my hypothesis with respect to tube electronics...