Well, yes and no...the answer involves what will typically happen (nothing) and what can happen. Some parts of the inner workings of your computer are designed to function within a set range of temperatures---exceed those temps, as in leaving your computer in subzero temps all day, and things may not work right, if at all, until it warms up. What I would be most concerned about is the condensation that will occur when rapidly warming the computer, so in that case, don't...let the computer reach room temperature before turning it on.
The short answer is that it is probably ok to leave it in the car in sub-zero temps all day---if you let it warm up before turning it on. I do it all the time, and my computers are fine. That being said, I don't turn them on when they are frozen to "check" them---I let them sit at room temperature for an hour or so before turning them on.
I also suspect that if any damage occurred as a result of trying to operate your MacBook outside the recommended operating temps, then that damage would probably not be covered under the warranty.