Whisk flour and salt in a large bowl. Cut in cold butter until mixture resembles coarse crumbs with pea-sized butter pieces. Add ice water 1 tablespoon at a time until dough just comes together.
Shape dough into a disc, wrap in plastic, and refrigerate for at least 1 hour.
Preheat oven to 375°F. Roll chilled dough into a 12-inch circle and press into a 9-inch pie dish. Trim and crimp edges. Prick bottom with fork, line with parchment, and fill with pie weights.
Bake for 15 minutes, remove parchment and weights, then bake 8-10 minutes until lightly golden. Set aside to cool.
Whisk granulated allulose and cornstarch in a saucepan. Gradually whisk in water until smooth. Cook over medium heat, whisking constantly, until thickened and bubbling, about 5-7 minutes.
Temper egg yolks by slowly whisking in about ½ cup of the hot mixture. Pour back into saucepan and cook 2-3 minutes until very thick, whisking constantly.
Remove from heat and stir in lemon juice and zest. Strain filling through a fine mesh strainer directly into the cooled crust and smooth the top.
Preheat oven to 350°F. In a clean bowl, beat egg whites and cream of tartar on medium speed until foamy.
Increase speed to medium-high and gradually add powdered allulose, 1 tablespoon at a time, beating well after each addition. Add vanilla and beat until stiff, glossy peaks form.
Spoon meringue over warm filling, starting at edges and working toward the center. Seal to the crust edges and create decorative peaks with a spoon or offset spatula.
Bake for 12-15 minutes until meringue peaks are golden brown. Cool at room temperature for 1 hour, then refrigerate for at least 3 hours until fully set.
Slice with a sharp knife dipped in warm water, wiping clean between cuts. Serve chilled with fresh berries or whipped cream if desired.