Yea just sharing my anecdote since not a lot on google about it. My thought is it’s probably some combo of the CPU and Mobo not liking the level of cold. There was a Linus tech tips video on overclocking with liquid nitrogen and one of the quirks is computer won’t boot till you warm it up again.

My tinfoil hat theory is something in the mobo/cpu self shorts/disconnects when too cold and just depends on the silicone quality you get for that number of cold before it needs the hairdryer treatment.

I had a similar issue until I bought a different PSU that was slightly higher capacity. Not sure if it was some cold start GPU power draw quirk but that’s the only thing I changed and haven’t had a problem since.