Who wins if player who said 'cabo' has lowest points but another player also has the same?
Having looked around a bit I have not seen any rules for dealing with ties but there are two ways to handle it and personally I think the first is the best since there is some risk involved in calling cabo.

First: The player that called cabo wins as it can be risky to call it since the other players all get one more turn to play as stated in the wiki.


  When a player calls cabo, the other players each get one more turn and then everyone has to turn their hidden cards face-up, and lay down the cards from their hand. The player with the lowest score wins


Second: You declare it a tie and all players with the low score share the win.