Will need some source for this. This sounds virtually impossible to pull off in practice even if it'd work in theory.
Glass container
Alcohol vapor
Super-cold bottom (-26c or colder)
Technically all of the above would be present in a neck of a really cold beer, as it is being opened. But I don't think my fridge can make the beer cold enough. Soda obviously doesn't work because it contains no alcohol vapor. Also soda is solid at -26 c, unable to release vapors whereas beer will still be a liquid (I think probably depends on the beer).
Bottle didn't break though the contents were sadly inaccessible - seemed to be an opaque white viscous slurry.