I’m pretty much in agreement with @ibstubro.
It also does make a little sense to me that very cold water might tighten the muscles of the upper digestive track a little, but it is so momentary, because the body warms up the liquid so fast, that I doubt it is worth considering. But, it does seem tepid or room temp water would be easiest for the body to immediately absorb. That’s just from guessing, I don’t have medical information on it.
@tups The idea that drinking cold when cold and hot when hot makes no sense. If the body was good at keeping you warm enough, it simply would be without a drink to coax it. Drink a hot coffee and you feel warmer, especially if you start off warm.