I've heard of people keeping cells in fridges or freezers based on hearsay and conjecture, spread around on forums and by word of mouth, that it has some beneficial effect on cell longevity; but I haven't seen any empirical evidence or studies to support those theories.
In fact, the opposite appears to be the case with Li-ion cells -- they don't seem to do as well in low temps as in mild temps.
I prefer to base my treatment of cells on the results of conclusive studies and the results that I've observed in my own tests than on ideas opined online without credible references.
Fortunately I personally use the same Panasonic cells that were used in that NASA testing (as well as the "A" 3100 version), so their findings should apply in my case.
Unfortunately that NASA summary PDF doesn't state all of the details of the parameters/protocols they used in their tests; such as with the 25 cycle temperature comparison tests, whether they were stored between cycles for any period of time at the stated temp; but as they haven't given any details, it seems reasonable to conclude that they ran all 25 cycles for each sample at the stated temperature contiguously (charge-discharge-repeat 25x) for the purposes of the test.
So it doesn't factor in how the cells would do if stored long term at any given temperature.
But considering the charted results of that 25 cycle test at 40, 23, 0, and -10 deg.C; we can see a clear degradation in cell life and performance as the temperature decreased, so my conclusion would be that it's
more likely that the cells would last better stored at room temperatures than at low temps, although the NASA test didn't specifically test that parameter.
It would be interesting to do some testing, by getting 9 samples of at least 3 matching Panasonic cells, such as NCR18650A or B.
Then label, measure, and record the capacity of all cells (by cycling each at 1/2C).
Then store 3 sets of samples in the fridge (at about 2 deg.C) at 100%, 75%, and 50% SOC respectively.
Store 3 sets of samples in the freezer (at about -18 deg.C) at 100%, 75%, and 50% SOC respectively.
And store 3 sets of samples at normal room temp (about 20 deg.C) at 100%, 75%, and 50% SOC respectively.
Then, at say, monthly or quarterly intervals, run a cycle on each of the cells (at 1/2 C) and return them to their SOC and storage condition, and keep repeating for an extended period of time, such as 5 years.
Such a test would prove once and for all what effect storing at various temperatures and states of charge has on these cells.
Of course, to do the test would require the cost of purchasing at least 27 brand new cells, plus one would need the equipment, space, and time to do all of the testing and recording of results etc... Who has that kind of time? Not me, unfortunately.
Addendum:
Here is a summary of another NASA study on Li-ion cells, this time comparing how they are affected by long term storage at various temperatures. Six different storage temperatures (-20, 0, 10, 25, 40 and 55 deg.C). Two cells for each temperature. They took periodic measurement of capacity after each 3 months at 25 and 0 deg.C.
The problem is, although the tests are on Li-ion chemistry cells, they are special prototype aerospace prismatic cells, and not the normal 18650 cylindrical type cells we often use in laptops and flashlights.
So while the results probably (or possibly?) give an indication of the results in other cell types of similar chemistry, it's not conclusive.
But FWIW, they found very little difference in the capacity of the cells when they were stored at low or moderate temps, but when stored at high temps such as 55 deg.C, there was a noted degradation of cell capacity over time (3-12 years). If you're talking about storing for a few weeks or even a month or two, it's probably not enough of a difference to be worth worrying about.