Absolute zero is impossible?
BecauseEven at absolute zero the energy of the system is not zero due to the ZPE, yes. So "absolute zero energy" is not a thing even when you lack heat.
Even if absolute temperature is reached, there is no way to go further while the universe is expanding- so the entropy cannot go any lower ?
We will never reach that point. Even in a classical model we would only approximate it, approaching it asymptotically.