New Year.

Are you forgetting about dihydrogen monoxide?

 

Mmmmm multi-grain beer, the healthy choice....

 

Damn Norg and you're all knowing how everything works abilities!

 

Hrrmm, yeah...

Seems I got promoted from that. Hurrah me!

 

At temperatures below 2.17 K (and at a pressure of one atmosphere), normal helium becomes a superfluid, and does not solidify. Liquid helium has been recorded at temperatures as low as 90 microKelvin. Also, helium is what most physicists use to cool various materials and atoms to temperatures less than one K.
However, it's impossible for anything to reach zero kelvin; the motion of electrons and the energy released from an atom prevents it from losing all heat.
Essentially, while what you say may be true, there's no way to physically prove it.
But, there are a few materials that are missing one or more stage of existance, and that might mean helium can remain liquid at 0 kelvin.
Think of dry ice, since it does not have any stage of being liquid. When it reaches a certain point, it simply sublimes to CO2 gas.

Also, a group of scientists just created a new stage of matter with a very low starting temperature. They're Bose-Einstein condensates; essentially waves of matter. You know what that means? These people made lasers out of gas!

 

Bose-Einstein condensate

Also, I'm curious what will happen after the heat death of the universe, when all matter will have low energy states.

 

But who will prove that theory?

 

Nope. I'm pretty sure they won't.

 

1. Bose-Einstein condensates have little to do with gas lasers (you don't need a Bose-Einstein condensate to make a gas laser, all you need is, well, a gas with some way to create an inversion - a resonator could be helpful as well)
EDIT: Ah, now I see what you mean, you mean that you can use the fact that all those atoms share a state to make a coherent beam of them (I read "laser out of gas" as a simple gas laser)
2. Now, the last time I studied anything even remotely related to B-E condensates was in 2003, but I'm pretty sure the special thing about a Bose-Einstein condensate is that because you're making this condensate out of Bosons, they all end up in the same (lowest) quantum level, which allows for quantum effects on a somewhat-more-macroscopic scale. Which, of course, you could simplify and descibe as "waves of matter".

Incidentally, I've been to several labs in the past that were really proud of the B-E condensate they had created. Just don't ask if they ever did any useful experiments with them.