Ardent did a review of his Tavor, including leaving it in the snow for hours, hosing it with water so ice covered it, and other similar tests. Pretty cool to see all the ice jump off when he fires the first shot.
That said, I haven't heard of premium polymer components breaking on new production guns. Glock, SAN, SIG, S&W, HK, IWI, and all those others seem to have it figured out.
The only polymer guns I can recall breaking during regular use are Kel Tec ones.
The big problem with cold is lube freezing up, even oils turn into tar at a certain point, and the possibility of ice forming in the bore/chamber or other internals.
Even the best quality gun can fail if not adequately maintained, that maintainance might be drastically different from one environment to another. Think of all the conflicting information about maintaining an AR15. You get guys in Ohio or something saying it doesn't need any lube, you get guys in Vietnam saying it needs to be constantly submurged in oil, you get guys in Afghanistan saying it only needs a few drops in select locations, and you get guys in the Arctic saying it doesn't need any lube. Each of them has their own merits. Wet and salty environments call for a more intensive maintenance schedule than a dry and mild environment. In dusty environments the oils and grease turn into dust traps and the thing gunks up, and in the cold it all becomes viscous.
Or in some cases people have reported their ammunition primers having difficulties igniting the powder, which is why some people use magnum primers in cold weather loads.