Heat a large nonstick skillet over medium-high heat. Add beef to pan; sauté 5 minutes or until browned, stirring to crumble. Add salsa and beans; cook 5 minutes or until liquid almost evaporates.
Place 4 (7-ounce) ramekins upside down on a large jelly-roll pan; coat ramekins with cooking spray. Place 1 tortilla over each ramekin; fold down sides to form upside-down cups. Lightly coat tortillas with cooking spray. Broil 2 to 3 minutes on middle oven rack or until tortillas brown in spots. Remove pan from oven; let stand 1 minute. Invert tortillas, propping against ramekins and sides of pan to keep their shape; lightly coat with cooking spray. Broil an additional 2 minutes on middle rack or until browned. Remove from heat; cool slightly.
Place tomato, avocado, cilantro, lime juice, and oil in a small bowl; toss gently to combine. Combine sour cream and adobo sauce in a small bowl, stirring well.
Divide lettuce evenly among tortilla bowls. Top evenly with beef mixture; sprinkle evenly with cheese. Divide avocado mixture evenly over top; dollop 1 tablespoon sour cream mixture over each serving.