Do you have a different definition? (By the way the entropy is the energy that _cannot_ be extracted as work.) The entropy of the system is a function of the particular choice of state variables - those that the experimenters can manipulate and use to extract work. It’s not a property of the system on its own. There is no “true” entropy anymore that there is a “true” set of state variables for the “true” macroscopic (incomplete) description of the system. If there was a true limiting value for the entropy it would be zero - corresponding to the case where the system is described using every microscopic variable and every degree of freedom could be manipulated.