The DUNE far detector has been designed to detect photons and electrons generated by the charged products of the interaction of neutrinos with a massive liquid argon (LAr) target. The photon detection system (PDS) of the first DUNE far detector (FD1) is composed of 6000 photon detection units, named X-ARAPUCA. The detection of the prompt light pulse generated by the particle energy release in LAr will complement and boost the DUNE LAr Time Projection Chamber. It will improve the non-beam events tagging and enable at low energies the trigger and the calorimetry of the supernova neutrinos. The X-ARAPUCA is an assembly of several components. Its photon detection efficiency (PDE) depends on the design of the assembly, on the grade of the individual components and on their coupling. The X-ARAPUCA PDE is one of the leading parameters for the PDS sensitivity, that in turn determines the sensitivity of the DUNE for the detection of core-collapse supernova within the galaxy and for nucleon decay searches. In this work we present the final assessment of the absolute PDE of the FD1 X-ARAPUCA baseline design, measured in two laboratories with independent methods and setups. Preliminary results were reported in Palomares (JINST 18(02):C02064, https://doi.org/10.1088/1748-0221/18/02/C02064, 2023). One hundred sixty units of these X-ARAPUCA devices have been deployed in the NP04 facility at the CERN Neutrino Platform, the 1:20 scale FD1 prototype, and will be operated during the year 2024. The assessed value of the PDE is a key parameter both in the NP04 and in the DUNE analysis and reconstruction studies.