To take the question literally. I suppose that a bacterial structure might continue to exist at absolute zero. I will avoid sub absolute zero concept. Maybe some bacteria could reanimate when warmed again.
Crystallization breaks up many structures when they freeze, but not all. Fast freezing can lock up the structure before the various degradation of death can take place. Bacteria being simpler structures, might survive the drop in temperature better than more complex life forms. Which is scary considering things from long ago are melting lately.
Plenty of bacteria (and other organisms) can survive through freezing and thawing easily enough. In nature, organisms produce cryoprotectants appropriate for their environment. In a lab setting, you just need an appropriate cryoprotectant and freezing protocol. Sometimes flash freezing is called for, sometimes gradual freezing is better. Mostly, the organism needs some artificial or natural way to prevent the formation of large, damaging ice crystals.
Once frozen, I know there’s little practical difference between 193 K and 77 K. Does that go down all the way to absolute zero? There’s not more of some dangerous “cold” essence, there’s less thermal energy. If we can ignore low-temperature phase transitions (because we’ve prevented them with cryoprotectant or flash freezing in a “glassy” state), I’d guess that any organism that can survive 193 K can also survive at 10 K, 1 K, or 0.000…1 K.
But that’s equal to 0K, right? 