I did the math on thermal expansion once (for freezing a bearing to slip into an aluminum casting, wanting to know how warm the casting needed to get to relax the fit).
The issues (that I can think of) that you'd potentially face include shrinkage of the cylinder head, shrinkage of the bolts, and to a much lesser extent, shrinkage of the block and head gasket.
The math that I did with the bearings -- from memory -- is that chilling a 3+" OD bearing race to below 32F shrank it by something like 0.0002". Warming the aluminum casting was really the key to happiness, as cooking it to 300F made the 3+" bore grow by 10x that. Again, from memory. I did not do the math on cast iron, but I believe it expands less than aluminum does, closer to the rate of steel.
Since the head would shrink by some small amount, you'd theoretically be overtorquing by some small amount, which would only show up when the engine warms up and the head grows. But on the other hand, if the hardware is also below freezing, it will also have shrunk and will thus grow with temperature. And since you re-torque after the engine heat cycles, I *think* this amount of overtorque may be negligible or may even disappear.
Also, if it is assumed that assembly takes place at room temperature, it is also understood that everything will expand at operating temperature. I *think* they take that into account in the design of the hardware (i.e., length and diameter). The expansion that occurs when going from 72F to 200F is considerably more than the expansion that happens from 32F to 72F, and still quite a bit more than from 0F to 72F.
So... I don't believe the issue is one to lose sleep over.