are there 2-ways that go down flat to around 40?

I agree with Paul. Most small two ways are vented. They do this in order to obtain better measurable results at the expense of sonics. The problem with this is that bass distortion goes WAY up once you get below woofer resonance. The fall-off rate below port resonance is very drastic and it is possible to damage the driver by feeding it high level signals below that point. As such, the extension that you pick up with a vent is typically at a much higher distortion level, quality suffers and safety factors are reduce. It all boils down to the old "quantity vs quality" routine.

If one goes to a larger mid-woofer to pick up extension, this is typically done at the expense of midrange speed and detail. As such, you're back to the "quantity vs quality" dilemma.

Having said all of that, the little Legend two way sounds very nice. I typically am not a fan of vented designs but this is an exception. The only problem is that it is VERY expensive for the parts that it consists of. I have a hard time paying $4K for a small box with about $250 ( retail, so even cheaper wholesale ) worth of drivers in it. Sean
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I forgot to mention the Merlin VSM and the Talon Raven both are great performing 2 ways that go pretty darn low- the merlin is to the mid 30's and the talon goes into the high 20's!

Meadowlark Kestrals and Vandersteen 1?

I have the audio physic spark Is.
think it goes down to around 50. it falls off a lot after
that with some output below 40 with some distortion.
it is a narrow,ported floodstander with the port at the
bottom.
phil