It's a good question.

Obviously the answer should be different in different climates, different soils, and for heated or unheated structures.
From what I have observed with my house, frost penetration is tied to drainage, and whether or not the area around the building is cleared of snow. The driveway leading to our garage completely reverses it's slope in a winter with lots of cold. It has two things against it: the snow is cleared allowing deeper frost penetration, and about 30-40 feet out from the house is the meeting point of two drainage slopes.
Once the ground freezes to any depth the water is no longer carried away by the french drain across that area, the water can't get to the drain. The ground water forms an ice lens that just keeps growing. It will penetrate below the 2" styrofoam 8' wide apron I have buried around the house. I have a frost wall on a footer, so that doesn't cause me any worries, but it is interesting to watch what happens, and what that would mean to a frost-protected shallow foundation that uses the same foam apron technique minus the footer and frost wall. Surface and below grade drainage really matters.
In a good drainage location--with additional foundation drainage installed in a good bed of gravel beneath the slab, I believe a frost-protected shallow foundation would work here with a perimeter depth of 24" or so. Styrofoam has become so expensive though that I don't think it saves much in material costs over a footer and frost wall. A footer and frost wall takes the guess work out of it as far as frost heaving is concerned.
For a simple two car garage I would be willing to try the slab, but for a larger building that has a lot more invested in it, I would bite the bullet and go with the tried and true footer and frost wall, and stick build on that in my location. Pole barns have their place for sure, but it depends on what the goal or use is.