Preheat the oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving some overhang on two sides for easy lifting.
Make the keto condensed milk. Combine the heavy cream, allulose and 2 tbsp butter in a saucepan over medium heat and bring to a gentle simmer. Lower the heat and cook for 20 to 25 minutes, stirring often, until reduced by about half and thick enough to coat a spoon.Stir in the vanilla and set aside. It will thicken more as it cools.
While the milk simmers, stir together the almond flour, erythritol, salt and melted butter until it looks like wet sand. Press firmly into the pan and bake for 10 minutes, until the edges are lightly golden.
Reduce the oven to 325°F. Scatter the chocolate chips over the warm crust, followed by the shredded coconut and the pecans in even layers.
Slowly drizzle the condensed milk over the entire surface, making sure it reaches the corners.
Bake for 18 to 22 minutes, until the coconut is deep golden and the edges are bubbling. If the top browns too fast, cover loosely with foil.
Cool in the pan to room temperature, then chill for 2 hours until firm. Lift out and slice into 16 bars.