I believe the only way to cut through the hype and find the answers for yourself is not by comparing similar guns that have had the bores treated differently, but by taking one gun, and testing it before and after over boring, f.c. lengthening, etc.
This cryogenic barrel treating is a strange thing. I suspect that it is done to relieve stresses in the steel created by hammer forging the barrels. Perazzi is the only major shotgun company I know of that drills their bores from stock, but I have not confirmed this with research. They claim increased longevity and recoil reduction from this. The recoil reduction is one of those things that may, or may not, be hype. One thing is for sure, Perazzi's total package of production techniques is impossible to argue with. Their ruggedness and longevity is legendary.
SRH