Sorry, I was using a bit of RE tact there. I'll agree not to make presumptions about sense if you do the same.
As for the penguin thing, sometimes silly questions deserve silly answers. The "government penguins" theory evolved from a thread in which an RE'er asked - quite seriously - "If the earth is flat, how can penguins exist?"
Come on, could you answer that question seriously?
As for evidence that people have seen the southern ice continent, I always assumed it wouldn't be on the map if it wasn't there. Sure they might have gotten the shape wrong, but I figured not even the government had the gall to simply fabricate the idea of a continent the size of antarctica. I suppose it's possible though, and maybe I shouldn't have been so quick to assume.
So ok, you're saying antarctica doesn't exist, and maybe you're right. If there is no southern continent of ice, then really I have no reason to believe the Ice wall is made of Ice, except (as has been pointed out) it doesn't get much sun, so obviously it would be colder.