The min max values are part of the contract, the agreement between customer and the manfufacturer.
How do they calculate it, if at all, depends on various factors and for sure a bit of statistics and a lot of marketing is involved in that.
I presume you ask about regulations or norms that describe how to provide tolerance of resistance or operating temperature range of some electronic component. Either this information is explicitly provided in the given datasheet (usually as a testing circuit drawing with DUT) or by reference to some regulation, or it is left, many times unspecified, assuming there must be some benign circumstances where this min max holds in some narrow range.
Of course min max might come from sampling components but many times it is just stated: "this parameter is not tested in production but based on a design this is going to be somewhere in between 5 and 8".
Some other times datasheet does not state min/max but the probability distribution of some lot is given. Of course not necessarily the lot that you buy but some other lot. Then you have to calculate that min and max by yourself and hope your lot is going to be quite similar to the sampled one.
It depends.