The answer is yes, even if we assume that there are no creation of matter directly from the dark energy. Although at the present cosmological epoch the amount of the matter that could be thus created is many orders below the threshold of detection. However the associated processes may become relevant in the very very very distant future of the universe.

The pathway is simple: cosmological horizon + quantum mechanics = matter creation. It is the same principle that is behind the Hawking radiation of black holes only on cosmological scales. And unlike Hawking radiation, which decreases the mass of black hole eventually leading to its evaporation, this particle creation is a consequence of unlimited accelerated cosmological expansion and would continue eternally.

The main driving force behind the accelerated cosmological expansion is [the dark energy](https://en.wikipedia.org/wiki/Dark_energy). If we assume that it is truly stable, that it corresponds to nonzero [cosmological constant](https://en.wikipedia.org/wiki/Cosmological_constant), then eventually the universe would enter the de Sitter phase where the causal patch of the universe would have a stable event horizon with a fixed temperature. If all other matter inside this patch of the universe decays, black holes evaporate, then at such late times the content of this patch would
be Gibbons-Hawking radiation at a fixed temperature $T_{\rm dS}= H_{*}/2\pi$, where $H_* = \sqrt{\Lambda/3}$ is the constant Hubble parameter and $\Lambda$ is cosmological constant. This radiation filling the universe is precisely the new created matter and it can potentially contain baryon matter including quite complex structures. Moreover if we wait long enough among the matter created there could be sentient observers (so called [Boltzmann brains](https://en.wikipedia.org/wiki/Boltzmann_brain)). So if our universe would exist for unlimited amount of time in the future, then most of sentient observers would be arising from such fluctuations:

- Page, D. N. (2008). Is our universe likely to decay within 20 billion years?. Physical Review D, 78(6), 063535, [doi](https://doi.org/10.1103/PhysRevD.78.063535), [arXiv](https://arxiv.org/abs/hep-th/0610079).

- Bousso, R., & Freivogel, B. (2007). A paradox in the global description of the multiverse. Journal of High Energy Physics, 2007(06), 018, [doi](https://doi.org/10.1088/1126-6708/2007/06/018), [arXiv](https://arxiv.org/abs/hep-th/0610132).

Such a state of the universe strictly speaking could not be called a 'heat death' since there is nonzero particle creation at constant positive temperature and since if we wait for long enough time we could observe arbitrarily large fluctuations, however for most of the time almost every causal patch of the universe would be almost empty (compared with the present day universe), so from the point of view of present day life, this state could be called a 'heat coma'.

Of course, at present, the temperature associated with cosmological horizon is many orders of magnitude smaller than the temperatures of supermassive black holes so any matter created by this mechanism would be drowned by the noise of many other processes happening now, so the times when these effects could become relevant are very distant.