Below 0.12ohm is when you start crossing into dangerous territory, even with a dual 18650 mod. Most likely your topper will just get too hot for comfort and convenience. Exercise caution.
By using 3 strands of 28awg wire in parallel, the OP managed to make a relatively low mass coil that employs a low resistance…assuming 2 coils are used in parallel based on his atomizer.
So would this be any more dangerous than using 24 awg wire of say 5 wraps around a 3mm ID? According to Steam that would equate to roughly 0.3 ohms for 2 coils in a parallel build - 2.5 times the resistance of the OP's setup. It would also equate to roughly 2 times the mass as the OP’s setup which would require 2 times the power to heat to the same temperature within the same duration…sans any influence airflow may have. If we are to gauge heat and power as a factor of risk, which coil(s) would assume more risk?
I do not see 0.12 ohms as any more risk than a higher resistance coil(s). The coils resistance MUST fall within the acceptable range of the device, otherwise it will not fire. With a regulated device, all resistance is susceptible to device failure – how the device fails will determine the risk.