In Minnesota, I've had my Model S in -14 (F) and below more times than I can count. I drove it around all day today at -6, and the car performed better than our ICE car. I see regen disabled around ~5-10 degrees outside, and it usually enables itself after driving for about 15 minutes. When I warm my car up in advance, it still takes 15+ minutes to get regen to enable while warming up. Not only that, but the acceleration/speed is also limited to about 160 kW until the car is warm. I've had no trouble with this, even accelerating to get on the freeway after work. My max is usually about 100 kW for the acceleration, and I try not to push the batteries too much.
The hard part is that you have to get used to the regen either being disabled, being limited, or being full power. Because it varies so much over the course of a 30 minute commute, you can't really rely on it as much as you do during the summer. It still throws me off every time I need to stop in rush hour traffic. I can't wait until it is warmer and it is enabled again every day.
Tomorrow it will be -29 (F) here, and I'll probably stay home from work. My garage will be above 0, and my Model S will be plugged in the entire day, just to be safe. My garage is attached to my house, and is always warmer than the outdoor air. I have no doubt I could easily drive the car to work, leave it outside in the -20's for 8 hours, then drive it home and plug it in again - but I'd rather work from home. How often do we get a great excuse like this?
In short, there haven't been any problems. A warmed up battery will lose about half of its heat in an hour once you turn it off.
Just make sure you warm your car up in advance as much as possible, and make sure you plug it in as much as you can. It will do fine.
The windows, however, need a better defrost mechanism. If I have any more than one person in the car, in 2 minutes, all windows but the main windshield are completely fogged up in this wether. Tesla may make great cars, but they didn't test the defroster enough in Minnesota.