Its not only the temp but how long at that temp - I've never had an egg freeze during the day, even if we were below freezing and the egg was laid in the morning, but I have missed an egg and it stayed out all night - those did freeze and crack.
(I've not gotten any eggs this winter so I dunno... dern chickens!)
Eggs would probably freeze at 20 degrees but probably not in an hour or two, perhaps 5 or 6 hours...
I work 10 hour days so if the hens lay the eggs early in the morning--they're frozen by the time I get home (some days last week it was in the teens with really cold wind factor). The banty eggs crack first--make good doggy frozen treats
We've been at right about 20 for the high the last few days; I've been away at work 8 hours (with commute) and have not had any freeze bad enough to crack.
Now -- understand that my chickens have had no interest in going outside lately, so they're keeping the inside warmer than the outside, but it's still below the 28 that an egg will freeze at.