If I were them, the intake from the aircon duct would be routed to the front of the case, splitting the cold air over the GPU and CPU, and blow the hot air through the top and bottom rear to the outside.
But blowing air at such a low temperature needs to have a dehumidifier operational inside the case, because you don’t want water vapour that goes through the cold air intake to stick and condensate as water droplets inside the PC components.