As far as it relates to biological function, the argument is designed to refute the poor argument that entropy only corresponds to closed systems.
So far as I know, no-one has ever argued that "entropy only corresponds to closed systems", a phrase which doesn't actually mean anything, and which gets
no google hits whatsoever.
And yet we know for certain that it exists. Attach whatever coefficient seems fitting. The point is, it is as axiomatic as the 2LoT is.
So there's some law which you can't define, but you know it to be "axiomatic"?
No Nobel Prize for you, my lad.