The standard enthalpy of formation of an element in its standard state is zero at every temperature, by definition.
Oxygen's standard state is
O2(g), hence
ΔfH500∘ for
O2(g) is zero.
O(g) is not the standard state of oxygen, so
ΔfH298∘ for
O(g) is not zero (it is about
+249 kJmol−1).
The term 'standard state' does not imply that the temperature is
0∘C; for a pure gas the standard state only fixes the pressure at
1 bar, while the temperature is conventionally taken as
298 K for thermochemical data.
Since the choice of
273 K in the last statement is arbitrary and not part of the definition, that statement is also incorrect.
Therefore, the correct statement is:
ΔfH500∘ is zero for
O2(g).