I have two Mitsubishi outdoor units, both with the MHK1 wireless thermostats. One is a single zone MUZGE24NA, and I can set the temperature down to 50 (that is the lowest it will go). The other is a tri-zone MXZ3C24NAHZ, and I cannot set it down lower than 60, (with the MHK1). But interestingly enough, on one of the heads attached to the tri-zone I have a different interface, the Kumo Cloud WiFi Adapter (PAC-WHS01WF-E), and using that I can reduce the set point to 50 degrees. (All temperature units are degrees Fahrenheit).
I have searched through the Mitsubishi manuals, and never found these limits mentioned,
but that is my experience. I found it curious that on the same unit, the different unit adapter allows me to go to the lower temp. My best guess is the 60 limit is what you can tell the head, and it will modulate to meet that, but the unit is turned off and on to get to the lower set point using the Kumo cloud interface. But that is just a guess, I have no evidence of that. It does work, however in that the room temperature is held around 50.