-42 C was one of the coldest days I have been out photographing wildlife
Driving on square tires and the extension cord that morning was made of glass
Also the nylon on the camera bag split open on that day walking back to the truck
The K20d worked but on limited to 5-10 shots before the battery died and needed warming up
Most DSLR work not to bad into the -20 and -30
One funny post was from sometime ago where a person showed that their pentax camera worked down to -45 C and that no other camera could not, The funniest part was that they took a photograph of the camera on to show it still worked beside a weather meter showing -45 with a cheap Nikon DSLR
Much of my winter projects are taken at night in -20 to - 25 C were the camera's and lenses are needed to be cooled to the ambient temp. And most brands work well including the none pentax brands
Where I see a difference is in cameras that use high capacity batteries like the D3 and D4 where I would need to swap out a bat. while they would still be shooting.