Before this thread quickly goes of on a tangent discussion about proper pond depth (that horse has already been beaten here on this Forum), let's first agree on what we are discussing.
Stress-
a specific response by the body to a stimulus, as fear or pain, that disturbs or interferes with the normal physiological equilibrium of an organism.
With this definition in mind temperature extremes may or may not act as a stressor of Koi, Goldfish or any other specie of fish. The reason for this is acclimatization. A fish that has adapted to the prevalent climate of a geographical area will not noticeably experience any level of stress caused by moderately low or high temperatures. Fish that are not adapted will experience levels of mild to severe stress depending on lack of adaption, This, of course, excludes the minimum and maximum temperatures tolerated by individual species for basic survival.
It is a well known fact that fish physiology differs depending on the prevailing climate and its adaption to it. For instance, Koi adapted to warm water climates will have more Red Muscle mass than their cold water counterparts and cold water adapted Goldfish have a larger ventricular mass (bigger hearts) than their warm water counterparts.