No IBU's are imparted unless there is heat! You have your understanding of hops all confused.
The Alpha oils and acids from the hop require heat to isomerize them into the beautiful bitter that we so love to enjoy. Without heat, the acids just don't go into solution.
However, the Beta acid do go solute in alcohol and give us those lovely aromas and flavanoids. Just no bittreness. Unfortunately, these acid are more volitile than the Alpha acids and tend to get scrubbed out during the boil whereas the Alpha get yanked out, twisted about, and locked in.
Extraction of Beta acids is what dry hopping is all about. And there is currently no extraction measure for that.