Gee this thread is annoying. A newcomer asks a straightforward question and only about one in every five answers, at best, is helpful. Of course what is best is going to differ from person to person but we can and should report what we like, why we like it, what it has over other well-liked brands and also (honestly) what the consensus of opinion is amongst those who know whistles—ie those who have tried a large number and haven’t lost credibility by raving about the same brand all the time.
First: the Lonesome Boatman. Finbar Furey used to play a Pakistani Bamboo whistle but met Bernard Overton at about the time it was falling apart—the whistle not the boatman. Bernard reinvented the low whistle and the rest is history. Do you have a date for the original recording of that track? It would either be the bamboo whistle or, as Amar suggested, an early Overton I would think.
Now for some suggestions. Copeland has a very flutey sound, is relatively easy to finger and has very little backpressure which means you’ll get a note easily but run out of breath fairly quickly. It even has a bit of flute ‘bark’ about it when played well. Overtons are not just the originals but, for your dollar, still probably the best. The sound we mostly associate with low whistle is the Overton sound—rich in overtones, ethereal, good volume. They are also as consistently good as a whistle gets. The standard Overton has a lot of backpressure so a breath will carry you a long way but you will have to lean into it, especially on the higher notes. Colin Goldie can make you whistles that have less backpressure but there will be trade offs. Ring him if you want to go with an Overton.
Burke’s get consistently good press. They are purer than most but if you want richer overtones than the purest Burkes, go for a composite. Others can tell you more about Burke low Ds; I have a very pure sounding AlPro low G with just a hint of chiff. Reyburns are also good. To my ears they are a bit like Copelands but without the complexity—the bark but not the growl. You can get them with offset holes which some people prefer for ease of fingering but which throw me off.
Grinters are great low whistles. The low F has the reputation—fully deserved—but I can’t imagine the low Ds would be anything short of excellent. Being all wood, they require a bit more maintenance but they are truely beautifully balanced whistles with a lovely complex sound. I’ve heard them described as wooden Overtons. This isn’t quite correct, they don’t have as much backpressure and the sound is subtly different. Le Coants have fans who are knowledgable as do Bleazeys but I can’t comment on them from personal experience.
Finally, if you want a cheapie that still sounds good, try a Howard. Susato highs are good; the lows are less so—mainly they are just a bit short on character. A Howard has something of the Overton sound but is a bit less focussed. It also has large holes which can be a bit daunting for a newbie.
The whistles I’ve mentioned are probably the low whistles that get more consistently good reviews from those who are not simply promoters of one brand than any others. If a person isn’t doing a comparison—and I mean specifics, the pluses and minuses—they really aren’t telling you anything other than ‘I’m promoting this whistle.’ Big deal.
I hope this has been a bit more helpful, along with the comments of Amar and Les and one or two others.