A process has been identified that allows the basic units of measure to be mathematically defined. The concept in the paper below identifies a fundamentally different way to apply mathematics to physical law. It is not known if the concept should be considered an element of the TOE, but the mathematical process provides a correlation between length, time and energy, all referenced to the same mathematical value.
The July/August 2011 IEEE Potentials contains a paper titled,
A Methodology to Define Physical Constants Using Mathematical Constants.
For those with IEEE membership the paper can be read/downloaded from:
Methodology - IEEE
The paper is on the second page of the Contents.
For those without IEEE membership, the postprint can be read/downloaded from my web page:
Methodology - postprint
The units of measure were mutually defined using a known physical law and a geometric relationship; the size of the units did not have to be known ahead of time.