Have you done that spectrography, or are you relying on established body of science?
I’ll remind you once again of the question.
You say that this “question remains one that is fundamentally quantitative; is number A greater than number B, or is it not?”
I suspect that what you would say is that it is a simple question of calories in and calories out. Is the number of calories coming in greater than the calories being used to raise the temperature of the beer (or iced water)?
The problem is that if you rejig the question that way, all you are asking is whether it is possible to drink something that has (or has less than) the same number of calories that it would take to raise the temperature of that drink to body temperature. And of course that is possible, as Cecil shows with his example of drinking the Bud with an appropriate amount of ice water.
But you are not answering what is actually being asked, which is whether because the drink is cold you will not put on weight, ie is there is a causal link between the temperature of the drink and the calories that will be converted by your body to fat?
Given that we know (per the SDMB staff report cited above) that the body produces heat as a byproduct of metabolism regardless of any cold drinks you may have had, you simply cannot answer the question properly without considering the question of whether the cold drink will cause your body to use more calories, or whether your body will use vasoconstriction, clothing adjustment etc to maintain core temperature while using byproduct heat over a period of time, until it has warmed the drink using nothing extra beyond what it would have used otherwise over the same period.
To give the question some perspective, consider this. According to this site a 175 pound man burns 14k/cal per 10 minutes just sleeping, and 57 k/cal per 10 minutes when engaged in light activity. At only 40% efficiency (per the SDMB staff report) that is some 50 k/cal per hour of heat production just sleeping, and 205 k/cal of heat production per hour when gardening. That is sufficient (according to Cecil’s figures) to warm a 355ml beer can from freezing to body temp in 15 minutes sleeping or about just 4 minutes gardening without using one additional calorie beyond that which you would have burnt, just doing those activities.
The evidence that your body would react to a cold drink by feeling a need to burn additional calories is thin on the ground indeed.
I may be wrong in my ultimate conclusions (I don’t think I am) but am quite certain that even if I am, the standard explanation offered by Cecil and Howstuff works is entirely inadequate.