Based on what I read, here are my thoughts.
1. the drop could have damaged the heads
2. the drop could have damaged the surface
3. the drop could have damaged the firmware stored on the surface
4. the drop could have damaged the file system on the surface
5. the drop is unlikely to have damaged the PCB, unless it was severe enough to crack the system board, LCD and other electronic components
6. the freezer cannot fix broken
7. if it doesn't sound bad, it is probably minor damage, right now, which will likely get worse with each time the drive is powered on
When it comes to the value of the client's data, I have found that most techs rarely ever ask the client and when they do, they suggest that the cost of recovery is going to be thousands, thus why clients decline the price. I'm not saying that this is the case with the OP, but it is very common for techs to say that nobody in their areas is willing to pay for data recovery, yet people in their area are sending data recovery jobs across the country and paying the insane rates of labs like Drive Savers.
In this particular case, talk to the client and confirm if the data is worth a few hundred bucks. If not, tell them to set the drive aside, just in case they change their mind, replace it and get them up and running with a new drive.