PulseAudio already has a crossover filter that sends low frequencies (that the main speakers cannot reproduce) to a subwoofer. There are at least two people (myself and bryak from linux.org.ru) who want a similar feature that does the same filtering, but throws low frequencies away instead of delivering them to a subwoofer. The problem is that small speakers, when given low-frequency content, not only fail to reproduce it, but also let it distort mid-range content (i.e. exhibit intermodulation distortions). This feature is already widely implemented by Canton (a speaker manufacturer) in their hardware, they call it "Displacement Control".
To be clear, this feature would be only for people who have speakers not made by Canton, and no subwoofer.
I think you can use module-ladspa-sink for this.
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