I found a little more info:
Ask the Tufts Experts
In
a newsgroup posting, I read the following. I do not know the poster and can't vouch for her profession or expertise:
Quote:
As I've stated before, the esophagus in humans and animals (mammals) runs directly behind the heart. If the animal (be it human or cat) has been exercising, is hot, has health problems related to their heart or is just generally not well, running cold water (around 3-4 degrees celcius) next to a muscle which HAS to work at 37 degrees celcius, which is probably hotter due to heat, can cause the muscle to shut down. Seeing as how I can't think of any animal that can live when it's heart isn't beating, I think that would be a good reason not to make the heart stop beating.
As for benefits of ice cold water in humans; studies have shown that water between 10-15 degrees (a little warmer than your fridge) is absorbed much faster into the body than both colder water (ice cold or from fridge) and warmer water (as in coffee or other hot drinks).