If a message can be guaranteed to be received one or more times but results in a single entry being inserted into a database (e.g. in an idempotent way using UUIDs to enforce uniqueness), then clearly, a consumer reading the records from that database would only receive the message exactly once. If you consider the intended recipient to be the process, not the host, then the definition of 'delivery' allows you to claim that exactly-once delivery is possible.
Of course this is a pragmatic, not mathematical argument. In theory you can't mathematically guarantee even at least once delivery because you can't guarantee that there's not going to be a Carrington event which will bring down the internet and drive humanity to extinction; thus preventing the consumer server from being rebooted.