https://www.damtp.cam.ac.uk/user/tong/statphys/jaynes.pdf
The amount of useful work that we can extract from any system depends - obviously and necessarily - on how much “subjective” information we have about its microstate, because that tells us which interactions will extract energy and which will not; this is not a paradox, but a platitude. If the entropy we ascribe to a macrostate did not represent some kind of human information about the underlying microstates, it could not perform its thermodynamic function of determining the amount of work that can be extracted reproducibly from that macrostate. […] the rules of thermodynamics are valid and correctly describe the measurements that it is possible to make by manipulating the macro variables within the set that we have chosen to use. This useful versatility - a direct result of and illustration of the “anthropomorphic” nature of entropy - would not be apparent to, and perhaps not believed by, someone who thought that entropy was, like energy, a physical property of the microstate.
Edit: I’ve just noticed that the article discussed links to this paper, and quotes the first sentence above, and details the whifnium example given in the […] above.