You guys are talking about upshifts right?
This is my first winter with the 86 and we've had a couple really cold mornings over the last weeks and I've had no problems with upshifts, even when the car isn't warmed up. It was -14C this morning and I had this thread in mind. I did a couple of stops on my commute before I got to main road. Nothing different on upshifts than when the car is warmed up or the outside temperature is above freezing. Obviously, it's not the time for a lazy left foot but like @
Larphraulen said, it's buttery smooth on mine with stock fluid.
To me, the "issue" is with downshifts when it's cold. The second and first gear are nearly impossible to engage while moving without rev match (doesn't always work), double clutching or going through gears. It's no big deal and it makes me do longer stops than I would normaly do. It might even saved me from a ticket last week, so it's not all bad.
Oh and what about reverse? Mine is a bitch the colder it is...