How low a gear you can put on a two wheel bent is largely governed by your ability to keep it going in a straight line as your speed drops lower and lower. This depends somewhat on the particular bike, and a lot on the amount of skill and practice you have. My long wheelbase two wheeler I can keep under control on the level at less than walking pace, but when struggling up a steep hill there is a speed below which steering corrections become very difficult or impossible. A clue that it's time to get off and walk.
You also have to allow for the development, over at least a couple of years steady riding of recumbent specific muscle groups. I put the lowest gearing my drivetrain set up would allow on when I first built up my bent. Now, I have gone up a couple of teeth on my lowest gear option and rarely find myself wanting lower.
As with all bents, spinning not mashing is the key to efficiency for most people. Also, when you want to increase power, emphasise 'unweighting' the non-drive foot rather than pushing the driving foot.