In a comment to this answer it was stated
Yes, the speed of light is not a measured value. In natural units, it equals one (e.g. one light second per second)... It is not a measured value, but a postulated whole number with no fractions. You cannot measure the speed of light, it is theoretically given as the unity that for every day convenience is multiplied by this whole number.
In my understanding the value of speed of light was found due to observations and it isn't possible to derive it theoretical.
How you can explain or discard the one or the other point of view?