It all comes down to math/engineering.
A fat steer will put off about 10,000 BTU of body heat per hour. Providing that the cool room is sealed well and insulated well, that means that you need a 10,000 BTU A/C unit just to keep the room at the outside temperature. Good rule of thumb is to double the BTU that your cattle will be emitting in body heat.
So, if you have 2 fat steers in a well designed cool room, that equals 20,000 BTU that those 2 steers will emit. Take that number times 2 and you then will need 40,000 BTU worth of A/C units. You at that point will be able to get it about as cold as you want to.
Is it worth is...it is to me. Where we are, you are wasting your time showing cattle with no hair.