Not sure what your getting at but I think the Sound Lab A-1's and Apogee Scentilla both have an .5 ohm impedance at some point in their operating range.
Very few amplifiers are capable of properly driving such a low impedence speaker. I too am not sure what you are really asking. One wouldn't ask what speaker is able to..., but either what speaker does, or what amplifier is able to drive such a speaker.
Adding to the above list, the Cello's biggest speakers operated at about one ohm.
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