I can understand it in materials manufacturing, sort of like tempering steel or making a hypereutectic structure. I can see how ultra low temperatures affect crystal growth during formation. I've seen papers about the correlation of properties of elastic porous microcracked conductors. And I understand the use of ultra-cool temperatures for certain materials to change their characteristics, like making a gas into a liquid or giving some meterials unique properties, like amorphous metals or superconductors. So these kinds of ideas aren't foreign to me, but I am completely at a loss about cryogenic treatments for audio conductors and components.

What performance improvements can be expected?