I keep good records of every all-grain batch that I have ever brewed. As such I was easily able to plot the following graph. This proves that there is a definite but slight change in attenuation based on mash temperature alone and ignoring all other variables. It's slight because over the course of 15 degrees from 145 to 160 F, average attenuation only drops by 5%. From 145 to 150 F (just 5 degrees), the difference is 2%. So, can you get better attenuation by mashing low? Yes, yes you can. However the benefit is less than many people might think.