As @audio2design points out, EPDR does not apply to class D amplifiers. However, the efficiency at which a class D amplifier operates is reduced as load impedance goes down since the output transistors will be conducting more current during their switching and on-phases for the same power into the load.
Class D amps are theoretically 100% efficient if the output transistors had zero on-resistance, infinite off resistance, and switched infinitely fast. But, of course, this isn't the case. Typical class D amps are 90% or more efficient into 8 ohms (at max output power), but efficiency drops by approximately 40% into 4 ohms, and 40% again at 2 ohms.
Under normal circumstances, this isn't a huge problem because an audio amplifier in a normal home music environment is typically operating at a small fraction of it's peak power. But under heavy demand (or test conditions), the lower operating efficiency into lower impedance loads will eventually cause the amplifier to get too hot and shut down. The good news is that modern class D amps all have circuitry to protect the amplifier under these conditions.
As @audio2design also points out, class D amps will also incorporate maximum current limiters which will also limit maximum power into low impedance loads. Since this circuitry operates almost instantaneously (checking current on every switching cycle), this is more likely to limit maximum power into low impedance loads since music peaks can often be many times higher than average power requirements. But these current limits are generally quite high. For example, the Purifi module, which is rated at just over 200w into 8ohms, has a 25A current limiter, but this is what ultimately limits the peak power into loads below about 2 ohms.