Its is not low code, its open-source, modular application development framework built on .net. You can use it as Headless backend with your own UI. We use it like that with our own Next JS front end. You can drop down to raw EF, SQL, custom auth flows (We had written a custom invite based user signup and custom Openiddict app for plan based claims for JWT based feature management) or rip out entire modules if needed. Low-code hides complexity behind a platform as per my understanding. ABP exposes everything as code. You can always go lower.