The limit is based on the maximum entropy of the universe, the speed of light, and the minimum amount of time taken to move information across the Planck length, and the figure was shown to be about 10120 bits.
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The best-known attempt is doubly special relativity, which posits that the Planck length is also the same in all reference frames, and is associated with the work of Giovanni Amelino-Camelia and João Magueijo.