For the most part, if you do a proper insulation job and then a proper clean up job, you can't tell the board was dropped into sub-zero land at all. This means staying away from things like spray on electric tape spray or sometimes finger nail polish (it tends to peal after a few sessions).
If you use vasoline around the socket w/papertowel and normal closed cell foam around your pot base, the clean up is as easy as warshing your board with warm soapy water prior to rma.
Regarding the Intel rma process, far as I know regular chips have a 3 year warranty and you just tell them it won't boot with that chip, you've tested several other chips in the same board, and tested that chip in another board, no boot, should be good to go.
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