Hello Michael,
Ok, got it ! We tested the PN7160 dev. kit with freezing spray on our side as well and We can not reproduce your issue.
We think the issue will be related to the matching itself. It is very strange that you see the performance drop with more optimal matching.
What is the current consumption (VBAT or VDD(UP) for the "optimal" tuning? Is it below 250mA?
Did you follow the antenna matching guide, especially the calibration part ?

Also, one thing which could affect the Reader's behavior is the wrong setting of Dynamic power control. Can you disable it in the following way, please?
uint8_t NxpNci_CORE_CONF_EXTN[]={0x20, 0x02, 0x5F, 0x02, /* CORE_SET_CONFIG_CMD */
0xA0,0x40,0x01,0x00, /* TAG_DETECTOR_CFG */
0xA0,0x0B,0x57,0x10,0x10,0x90,0x72,0x0F,0x4E,
0x00,0x3F,0x95,0xB7,0xAA,0x3F,0x9F,0xA7,0x99,0x52,0x9F,0x97,0x99,0x5B,0x9F,0x97,0x99,0x5D,0x9F,0x97,0x00,0x66,
0x9F,0x07,0x00,0x68,0x9F,0x07,0x00,0x72,0x9F,0x07,0x00,0x75,0x9F,0x07,0x00,0x7D,0x9F,0x07,0x00,0x7F,0x9F,0x07,
0x00,0x88,0x9F,0x04,0x00,0x8A,0x9F,0x04,0x00,0x93,0x9F,0x04,0x00,0x95,0x9F,0x04,0x00,0x9E,0x9F,0x02,0x00,0xA6,
0x9F,0x00,0x00,0xAB,0x1F,0x00,0x00,0xB5,0x1F,0x00,0x00,0xBE,0x1F,0x00,0x00
BR
Tomas