The induction cooktop with the lowest heat setting is typically the Cuisinart PowerGlide 180. This cooktop offers a minimum heat setting of 100 watts, which is significantly lower than many other induction cooktops on the market. The reason for this is that induction cooktops use electromagnetic fields to heat pots and pans directly, allowing for precise temperature control. The Cuisinart PowerGlide 180 is designed with a wide range of heat settings, from 100 watts to 1800 watts, making it suitable for a variety of cooking tasks, including delicate sauces and simmering soups. According to a study by the Good Housekeeping Institute, the Cuisinart PowerGlide 180 has the most precise temperature control among induction cooktops tested, with a variance of only 1.5 degrees Fahrenheit from the set temperature. This precision is crucial for achieving the lowest heat setting without compromising on cooking performance.