Do you have any evidence to support this? I would have to disagree. You'd be right if all stress came from thermal reasons but what about things like phase transformations? For example: we carburize parts. That means that the surfaces have more carbon and are therefore harder than the cores. When you quench this you get two separate causes for residual stress, one that the surface quenches faster than the core and transforms first and the other that it is higher carbon than the core, both lead to high compressive residual stress on the surface. I doubt either one would be relieved from taking the part to 0K but would like to see some actual evidence. I could try to do some experimenting at work but we're pretty backed up on residual stress in the first place and I could only get a couple of points (room temp, -120F, and liquid nitrogen ~-304F).