The danger in opening the box, and then the case, when the guitar has been subjected to extreme cold, is that the wood and the finish will warm up and expand at different rates, shattering the finish like glass and creating the phenomenon called "weather checking". Nitrocelulose finishes are most susceptible.
Lots of older guitars have been exposed to repeated warm/cold/warm shock and exhibit weather checking, which does not adversely impact the tone. But on a newer guitar, it definitely impacts the value.
So, go slow. Wait until the box feels warm to the touch. Then remove the case and let it warm up some more. Once the case latches are warm to the touch, it is safe to open and ogle.
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Neal
A few nice ones, a few beaters, and a few I should probably sell...
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