 Solution

The Wiedemann-Franz law applies to a normal degenerate metal when the same itinerant Electrons carry heat and charge, scattering is approximately elastic over the thermal shell, and the transport probability varies slowly across the energy interval $k_{B}T$ around the Fermi level. The comparison uses the electronic thermal conductivity $K_e$, with any lattice contribution removed.

It works particularly well as $T\to 0$ when elastic impurity or defect scattering dominates. It also often holds approximately for ${\Theta }_D\ll T\ll T_F$, where thermally populated phonons act as a nearly elastic classical scattering field. Room temperature need not lie above the Debye temperature for every metal.

At intermediate temperatures, inelastic small-angle electron-phonon scattering can relax heat much more efficiently than charge. Then ${\tau }_Q\ne {\tau }_{\sigma }$ and $K_e/(\sigma T)$ can be smaller than $L_0$. Strong energy dependence of scattering, additional neutral heat carriers, or a transition out of the normal metallic state also invalidates the simple derivation. An observed deviation alone does not identify which assumption failed.