Physically it’s not, practically it is. The rate of heat transfer is determined by the difference in the two bodies, so the rate is the same if you’ve got a difference of +10 (measured item is heating) or -10(measured item is cooling). The reason it’s easier in practice is there is a absolute minimum temperature -273 C so there’s only so cold you can make something whereas there is no maximum, black holes heat matter in their accretion disk to millions of degrees.
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