This question is essentially a paraphrase of a separate (deleted) question, which talks about a comment by Asaf Karagila about the "elements of $\pi$".
I'm aware of how natural numbers can be viewed as sets, so for example $3$ may be viewed as the set $\{\:\emptyset, \{\emptyset\}, \{\emptyset, \{\emptyset\}\}\:\}$, so has elements $\emptyset, \{\emptyset\}, \{\emptyset, \{\emptyset\}\}$. This seems pretty concrete and natural.
I can see that we can adapt this to deal with the integers, by for example adding in a second empty set as a "marker" element (so $-3$ corresponds to $\{\:\emptyset, \emptyset, \{\emptyset\}, \{\emptyset, \{\emptyset\}\}\:\}$). I can also see that we can adapt this "marker" idea to deal with the rational numbers (which are pairs of integers, and we "mark" the top one and the bottom one in a certain way). However, I am already getting nervous here as this seems much more synthetic than how we viewed the natural numbers.
Anyway. It not clear to me how a number like $\pi$ or $e$ can have elements. One way might be to view these numbers as limits of sequences, and so as lists of rational numbers. However, this seems suspicious as these numbers are limits of multiples sequences, so this does not give me a canonical set which represents these numbers, but instead a family of sets. Is this OK, or is my reasoning broken?
So what I want to ask is:
What are the elements of $e$?
Or, more subtly, does this question make sense, or should we remove the word "the" from it?