I would be very surprised if the film manufacturers don't know the answer already.
In fact I would be surprised if they didn't store in freezers (or whatever) already.
Inert gases and a 'cryopac' in the freezer such as I have in use here at home for my own film storage come to mind. I expect these films to last for years.
However, getting manufacturers to admit to the practice might be seen by them as a potential turn off to users who could perceive that some kind of con job is being foisted on them. Their expectation is that fresh film is newly made. Not preserved at seriously low temps from a couple of years ago then cut, packed and date stamped.
Drug manufacturers have to live with a code that says the efficacy will still be 100% at the time of expiry on the label. They test accordingly - usually for 2 years. The drug may be fine after 10 years but it has not been tested for that lifetime and established as safe, and therefore cannot be used legally after the passing of midnight on the last day of the month it 'dies'. Helps sales, too.
Film is in a similar, altho less onerous position. I often happily use out of date film picked up at stores at greatly marked down prices. The very point you are making.
We need some input from the source.
Any ex-company forum contributors around? I can think of one straight off. I wonder if he will bite?
Your external auditors might require a data logger in the freezer to confirm that the film had indeed been kept cold since their last visit, not just for the benefit of of the annual investigation.
Murray