Can i throw in my usual plea and that is to take great care when talking about carbohydrate and assigning numbers to carbohydrate content. The term carbohydrate refers to anything that has the generic formula, C
m(H
2O)
n,
and includes every thing from the simplest sugars to the most complicated starches. Some carbohydrates will be converted to blood glucose, some will not. As
@Drummer keeps pointing out, quite what will be converted is very dependent on the individual.
Carbohydrates are chemical compounds and more than likely than not will work like any other chemical compound. Heat it up to temperatures above around 100C (i.e. cook it) and all sorts of chemical reactions will be going on. Some of those reactions might make more of the carbohydrate "digestible" whereas other reactions might make it less "digestible". Same with freezing except there you are talking about damage that might be done by formation of ice crystals rather than chemical reactions. There are an awful lot of variables to get your brain round and I'm thinking that the whole thing is a bit chaotic and it is unwise to make simple predictions about the outcome of any particular process.
As such, it seems to me, in this area you can talk in broad generalities but no more.