That same guy rebutted with :
With respect to his original comments: it's not really a matter of how low ESLs can go; it's a matter of how much output they can deliver.
I mean, the original comment was that you'd need a 12" subwoofer with ungodly xmax to keep up with an ESL panel. GranteedEV linked to a quite respectable but nonetheless affordable 12" driver, and I've provided measurements of what kind of output it can deliver in a sealed box.
Now think about that this for a minute: the subwoofer in question can deliver 109dB of clean output at 32Hz outdoors (1/2 space) at 2 meters. That (in theory) equates to 127dB at 1 meters, corner loaded (1/8th space). To take it out to 4 meters corner loaded, and you'll get a potential of 115dB output at 32Hz at listening position.
Now this is maximum output and the driver is going to be going nuts, and maybe this just rubs you the wrong way regardless of what the actual measured overhang is. But lets face facts here: few (if any) ESLs are going to be keeping up at these kind of output levels, and few people listen at these volume levels. So what happens at a lower level? Every 6dB drop in output reduces driver excursion by half. If you only want peaks of 109dB at the listening position, the driver excursion is one half of where it was at full power. Peaks of 103dB? A quarter. And let me tell you: to most people, 80dB average levels at the listening position and a crest factor of 20dB is pretty loud. We're not talking "elevator music" here by any means. Further, this is just a single affordable 12" driver in a sealed box.