Entropy is not directly measurable. That is, we don't have a device that lets us stick a probe in a bucket of water and read off "12.7 Joule-Kelvin." (The physical quantity of entropy is energy x temperature, Joule-Kelvin.)
Entropy is a thermodynamic state variable. That means it is a characteristic of a particular arrangement and type of stuff. We calculate the amount of entropy based on the type and amount of stuff and the arrangement. The arrangement includes such things as the temperature and the pressure of the stuff. In some interesting situations there are other parameters that have an impact on entropy, such as magnetic orientation of the nucleus of atoms involved in an MRI machine.
There are other quantities that have this sort of context. The energy in a gas, for example, is not directly measurable. We do not have a probe that we can stick in a gas and get "12.7 Joules." We measure other parameters and calculate the energy. Some of those other parameters are temperature and pressure. In many situations there are other factors such as molecular structure.
And, indeed, the kinetic energy of an object in motion is such a quantity. We don't have a measurement that will read off "4.8 Joules" for a thing like a baseball. We measure the speed of the ball and the mass of the ball. Then we calculate the kinetic energy.
In fact, there are many important physical quantities that have this sort of context. And there are many more that are macroscopic indicators of microscopic conditions that are not simple to observe. Temperature, for example, is a macroscopic indicator of microscopic motion of molecules. For ordinary situations it is a challenge to observe directly the motion of molecules. However, we have thermometers to measure temperature.
Some parts of science have some extreme cases of this.
For example, in electrical circuits, there is a thing called the electric potential. You observe only the difference in potential from one point to another. You do not observe the absolute potential. You observe the difference between one side of an electrical plug and the other, you cannot observe the absolute value of either side.
For example, in quantum mechanics (QM), the phase of a particle is deemed to be entirely impossible to observe directly. Only differences in phase can be measured. As for example, between one location and another. The absolute value of the phase cannot be observed.
It is even more extreme in QM when the wave function is considered. The wave function gives the probability of a particle being observed at a location. The wave function itself cannot be observed directly . And only statistical inferences can be made on the basis of a finite number of observations.
So it is by no means unusual in science to have physical quantities that are not directly measurable. It should not cause us to be perplexed.