PEX tubing (cross-linked polyethylene) is freeze resistant. It can expand up to 3 times it's dia. and not burst. If it expands from freezing or is kinked back and forth, it will return to it's original shape as it has a memory. Amazingly tough stuff.
PEX fittings like couplings and elbows are made from a type of plastic called polysulfone which is also freeze resistant.
It's the method used to join PEX to fittings that can be the problem after a freeze-thaw cycle. Pinch clamps, being metal, can loosen and end up leaking. Same thing with copper crimp rings if you have them. Faucets, toilet valves, filters, etc. would be susceptible to damage as they can have metal components or different types of plastic which are not freeze resistant.
PEX is damaged from exposure to UV rays and becomes brittle. Our TT has hot and cold low point drains hanging down about 6" at the very rear and are exposed to UV a lot of the time. Not a smart location to put them. With some water left in them, they could potentially split when frozen. When I eventually take the coroplast down, I'll do something with them as a precaution.