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FOR THE LAST TIME, JAKUUB, IT LITERALLY DOESN'T MATTER WHAT THE ENERGY IS USED LATER FOR. AS LONG AS THE ENERGY GETS MOVED, IT COUNTS. FULL STOP.They're not "using" the energy that's being moved in cooling feats though. They're "using" their magic/abilities, and "removing" the thermal energy. The thermal energy isn't part of any attack, it's just a side effect that barely affects anything since it's so spaced out.
Alternatively, it can even be argued that we already disregard the laws of thermodynamics anyways (such as using GBE instead of mass-energy conversion for creation feats).
Also, we don't disregard mass-energy conversion feats if there is outright evidence for it or explicit statements for it.