CIM
What is a good decision hight in perfect visability?
An ATPL once told me that "you're not committed until you're on the taxiway!"
The lowest go around I have done was from a poor landing, more precisely from the subsequent bounce.
When operating from a short field, I would be prepared to go around down to the point I felt that I could land as necessary to stop on the runway and in a "floaty" PA28 that could be just before flaring.
The lowest go around I have personally witnessed in an airliner (as pax) was from 14 ft (radio altimeter)
F3G