The Boltzmann constant is based upon "conditions" and it has an experimentally determined value. The value used in the CODATA is close enough to be useful. You might be interested in Max Planck's Nobel Lecture.
http://nobelprize.org/nobel_prizes/phys ... cture.html
Max Planck stated in his lecture,
Max Planck Nobel Lecture he wrote:This constant is often referred to as Boltzmann's constant, although, to my knowledge, Boltzmann himself never introduced it - a peculiar state of affairs, which can be explained by the fact that Boltzmann, as appears from his occasional utterances, never gave thought to the possibility of carrying out an exact measurement of the constant.
The velocity of light has been measured only on the earth's surface, thus we cannot assume the value we use as a constant is exactly the same "everywhere".Angel wrote:For example the velocity of light is a peculiar velocity, it is the same whenever and wherever in the universe and it is likely to be known to any civilization in the universe. Hence it is a natural unit for velocities.