I'm unsurprised, considering the question, to find messydom responding. (Of *course* I'm a creepy stalker guy.

)
While there's not really much else I can say that he hasn't already, I'd like to expand upon his postscript a bit starting with a personal anecdote.
Not too long ago, I had a playdate with a good friend of mine. We had been bandying about the idea of messy play for a while and we finally had a weekend where I had the house to myself so I was all too happy to indulge. She identifies as a sadomasochistic switch tending toward submissive and, needless to say, this played heavily into our weekend. (Real quick side note: Can one really consider a play weekend a "scene?" It seems far too un-concise.)
I had whipped up a batch of instant pudding and while it was far too cold to play with right out of the fridge, it was still plenty chilly when we actually got around to it. I shall forgo the specific details as they aren't exactly relevant to my point. After we had showered, cleaned and snuggled under the blanket to warm her back up, she went on to describe how being covered in frigid pudding pushed the same buttons as when she was, for example, being flogged. There was the same adrenaline rush that pain gave her but the sensationalism of WAM combined to form something different. She had difficulty at the time describing her experience and understandably so.
Of course, to me this seems just like a temperature play scene. But messydom brought up a very good point. If messy play was indeed the sole purpose, then the materials used certainly could have been brought to a more reasonable temperature. I would argue though that the two are more conflated than other kinks. To broaden that, I'd even go so far as to say that WAM is an excellent tool with which various kinks are indulged outside of sheer messy play. However, that topic is for another time and (perhaps) another place.
If one uses WAM in temperature play and temperature play, by its nature, contains the sadist/masochist relationship, then wouldn't it follow that WAM also involves s/m dynamics? Or am I awake far past my window of rational thought?
This also brings into question identification. If one approaches a scene intending to cause discomfort using a liberal application of cold pudding, is it temperature play or WAM or a bastardization of both? Riffing off of messydom's postscript more directly, certainly cold can be applied without resorting to coverage of pudding so what significance does the pudding have? Is it 50% WAM and 50% sadism/temperature play? Certainly, the focus of such a scene need not be solely on physical discomfort or messy play.
To briefly answer your question: Depends.
I know I can't really back that up much more but the guy above me did a damn fine job of doing so.
Beware he who would deny you access to information, for in his heart he dreams himself your master.