Did some ultra-finitists suggest which number should be the largest?

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I came across the ultra-finitism, the idea that there is a "largest number". Even most ultra-finitists admit that the "largest number" cannot be exactly defined. Therefore my question :

Did some ultra-finist make any suggestion of at least an approximate value that should indicate the "largest number" ?

If not, why is ultrafinitism accepted as an alternative way to do mathematics ?

I can understand that some mathematicians do not like the concept of infinity. But I cannot understand that the idea to reject FINITE numbers that can be easily defined mathematically , as Graham's number , is mathematically legitimate in any sense.

I know that there were already some questions about ultrafinitism, but I did not find anywhere a suggestion which numbers are considered to be "too large".