What’s your point? In the first case, the can starts out at room temperature in a 0 K freezer, in the other you have a 0 K can in a room temperature atmosphere. Show me where the imbalance is.
Actually, when beer is cooled all the way to absolute zero, it’s no longer beer – it’s a Bose-Einstein malt beverage.
[sub]Sorry. Very sorry.[/sub]
Another reason to like Ein stein. 
The specific heat of air changes significantly with temperature.
I don’t know. Between 200K and 400K, it looks constant to within a percent or two. I guess it depends on what you think is significant.
That graph doesn’t go below 100K, but I am surprised to see it tail up like that there. I couldn’t find any info beyond that. Anybody?
The boiling points for O[sub]2[/sub] and N[sub]2[/sub] are 90 K and 77 K, so below 90 K you don’t really have air anymore.