I have some questions! I'm a high school Physics teacher and I recognize in this paper the difference between how my students experience numbers and how I want them to... realizing that for them, their numerical "answer" is an entity unto itself kind of makes it a little bit more understandable how they constantly leave off units or fail to interpret their calculations!
So overall I think I get the concept, but I'm struggling to understand some of the details. Here are my thoughts...
1) On pi as a "pure" or "unitless" number: I think that for scientists, pi actually DOES have units: it's meters of circumference per meter of diameter. When my students find linear relationships between quantities measured in the "same" unit (for example, a bouncing ball's drop height vs. rebound height) I always stress the point that the units don't "cancel out" in the slope, they maintain their meaning. The reason why it's not a "pure" number is because the meaning comes from the relationship between the two quantities, as you state.
2) I wish there was an example, at the end of the same section, of a situation in which the axiom a (b/b) = b (a/b) does not apply. I'm having a hard time with this. And if that axiom is only true when there's a physical law that supports it, then why not just start with pi = C/d, with the reasoning being that we have a law supporting it? To my untrained eye, I don't grok the significance of spelling it out so much in the "proof" section. Any way to explain why this is necessary?
3) I'm not clear on why in lines 15-16 in "does 1=1", are we allowed to substitute 1 for C/C'. Isn't that sort of begging the question if we're trying to get to C = 1 C'? Again I think I must be missing the point.
4) I think that I need an example of a law-like quantitative relationship for the section "Mathematical Operations Encode Relationships" in order to really get it. Could a and b represent positions, for example? In that case what's the "lawlike" relationship that allows us to compare them with a delta quantity?
5) Here was my thought process when I read "It is not possible to divide distance by time, which is sometimes considered to be the case" - let me know if I landed up in the right spot: Why is it not possible to divide distance by time? If I measure that in 3 seconds an object has moved 12 meters, can't I divide the 12 meters into 3 equal groups and assign each group to one of the seconds, stating that it moved 4 meters in each second? And why is that not dividing distance by time? I guess it's because I'm really dividing the distance into three equal groups of displacement, which IS allowed, and assigning each group to a time interval is a separate operation - the structural part. Right? So is it possible to divide ANYTHING "by" another thing? It seems like according to this paper the answer would be no, that's an idea that only makes sense if numbers are reified. The count on the number of resulting groups is a different count than the count on whatever quantity is to be divided.
5) I'm pretty sure the whole vector algebra section is above my pay grade. I don't even know what to ask about this part. But I think I am not the target audience.
Anyway, I think that understanding the concepts in this paper definitely has implications for my goals and methods as a high school Physics teacher - this is a sense of the meaning of mathematics that I work hard to inculcate in my students. So even though my questions probably sound like a kid who missed the first 3/4 of the lecture and demands to be caught up in the last 15 minutes, maybe you could see your way to taking some time to clarify? Thanks!!