SIMON, first off, I am being very respectful of others opinions. I have in no way orchestrated or denounced anyone to get the negative response from this person FINKELSTEIN just so you understand the tone people say they don’t have.
However continuing with my hypothetical.
Weren’t the Babylonians using the solar-lunar calendar?
It wasn’t until the Meton’s cycle came into play to adapt the means to the 365 day.
There are some astronomical data that does suggest and point to this hypothesis.
And indeed, it is hereby suggested directly that such a back-transformation does reveal the state of the earth as was once manifest at some remote point in history, wherein there truly was an exacting harmonic correspondence between the value of its orbital period in days, and the value ascribed to the equatorial circumference of the earth in Ideal Geographical Miles; both of which conformed to the basic numeric sequence of the Babylonian measures: 360 & 21600, via a x60 multiplier.
The important to mention however, is that the numerical value of 360, nominally taken to be representative of a 360 degree circle (in geometry), does in fact represent 360 days of an ideal earth year, with the value 21600, actively representing the measure of the earth equator in ideal geographical miles.