For thermal photons, the available thermal length is . The number of occupied modes per volume scales as , while their characteristic energy is of order . Thus and . More explicitly, the two photon polarizations and the Bose-Einstein distribution give
consistent with the rounded coefficients supplied in the source.
Use its definition , with and the mass-equivalent cosmological critical density. Writing , the photon energy formula gives . Therefore
This photon-to-baryon ratio from density parameters has leading coefficient , as required. For an illustrative estimate, take the stated , and . Then , i.e. of order a billion photons per baryon. The source alone supplies no numerical density parameters, so an estimate must state such additional inputs.
Strictly, this is the photon-to-baryon ratio, rather than the thermodynamic entropy per baryon itself. For a thermal photon gas, with the exact blackbody coefficients. The ratio used in the source is proportional to the radiation entropy per baryon under adiabatic evolution.