The elementary unit [x] is the unit of a count NX [x]. The International System of Units defines the unit of a count as 1. Then the Number 1 is the Unit of the Count of Entities — NUCE. This causes a number of formal inconsistencies which are resolved by introducing the elementary unit [x] as the abstracted unit of Euclid’s unit, which is an elementary entity UX [x], and as the unit of Euclid’s number, which is a count NX [x].
Reference: Gnaiger E (2021) The elementary unit — canonical reviewer's comments on: Bureau International des Poids et Mesures (2019) The International System of Units (SI) 9th ed. https://doi.org/10.26124/mitofit:200004.v2