We can't just ignore cooling feats; especially if we accept heating feats. First of all, Attack Potency is energy in general being transferred, harnessed, or bended in a single move. Fiction especially very commonly treats freezing and cooling feats equally. Especially when someone uses an ice attack to clash with a heat attack with equal power. It's not much different than a punch or sword strike clashing with equal power. They're not chain reactions if an Ice Technique is actually being performed.
Second, Samus definitely scales from her own feat. It's no different than Superman's Heat Vision/Freeze Breath types of attacks as it's her own power. It's also similar to Ki users in Dragon Ball or Cosmos users from Saint Seiya; she's just as capable of precision shots as she is massive Area of Effect blasts. And her freezing the surface of the sun is a legit impressive feat. Her Ice Beam like the rest of her power ups and her Power Suit are all parts of her. Her Power Suit is a holy relic much like the
Master Sword. She's also consistently absorbs energy and redirects it.
And as for magic users, I also said it depends on context. But once again, magic feats are far too consistently treated as feats of great power for them to just be ignored. I mean if some novel character that has a shaman type character who's portrayed as being not very strong physically, then his magic of causing storms would probably be treated as just environmental destrution and not quite durability or striking strength. However, most if not all JRPG characters very consistently treat physical and magical powers as being interchangeable. For example, in Final Fantasy, we got characters who can summon powerful planet busting monsters or generate massive blizzards. And those same Mages can use the same level of MP into a single attack. And they can also use that same amount of MP to enhance their own, or another character's striking strength, speed, and durability. Those same black mages also trade blows with their spells and can trade blows with non magic users in the same verse so they scale. Same with Fire Emblem. A bunch of characters can trade blows with meteors, volcanic eruptions, blizzards, thunder storms, and swords, axes, and bows. Blizzards still require the same amount of mastery as the other spells and do similar levels of damage; so it's still powerful attack magic. All in lore, narratives, and in game play.
Anyway, the second law of thermodynamics also treats heating and cooling feats equally as well. Keep in mind that it's similar to the concepts of positive energy and negative energy. Heat could be considered positive thermal energy while cold can be considered negative thermal energy. Negative energy is also treated equally to positive energy when the same amounts are being harnessed. So in other words, cooling feats are just as legit as heat feats. Otherwise, Sub-Zero would be considered way weaker than Scorpion rather than them being equals. And
Glacius would also be considered way weaker than
Cinder despite once again being equals. It's also important to note that stuff like
Absolute Zero is considered much harder to do then even generating thousands of degrees of heating.
So in other words, cooling calculations are still applicable. And those other three calc group members already gave their input.
