Yeah, some will. However the cold may only cause a biostatistic condition(no/little growth). The food item (let's say steak) is dead and has no way to repair damaged tissue. On top of that, cows regulate their body temperature and don't need survive winters with their individual cells at or below freezing temperatures. Bacteria and other microorganisms do. So they can regulate the amount of water in their cell(s) and have other safe guards to rupturing at freezing Temps. Let's say.... fish are safe to eat raw if they have been frozen at a very low temp for a certain amount of time. Standard home freezers normally can't reach those Temps.

TLDR: little guys are built different