Let's start by figuring out what the "end of varying velocity distribution" means. It is fully developed flow. It is the length down the pipe where the boundary layers which form at the wall meet in the center of the pipe. When the boundary layer converges at the center, the mean velocity profile will not change.
There are several methods to see this relationship:
Buckingham Pi:
This method essentially argues that non-dimensional variables must be functions of non-dimensional variables
So, if $L_e/D$ is non-dimensional, it should be a function of other non dimensional variables. Looking at what may be important to the problem:
$ V $ - velocity
$ L_{char}$ - some characteristic length (geometry, like diameter D)
$ \nu $ - kinematic viscosity
$\epsilon$ - surface roughness
a fairly natural combination involved forms $ Re = \frac{V D}{\nu}$
From the Navier Stokes Equations:
The non-dimensional form of the boundary layer equations (simplified from the Navier Stokes equations) are
$ u \frac{\partial u}{\partial x} + v \frac{\partial u}{\partial y} = -\frac{dP}{dx} + \frac{1}{Re} \frac{\partial^2u}{\partial y^2} $
Here Reynold's number shows the dominance of momentum diffusion within the flow. This diffusion is what leads to the development of the boundary layers which transition to fully developed flow. Almost all of the correlations you have for laminar flow, and even most turbulent flow correlations, are derived from integral solutions to the boundary layer equations. Naturally, these will have Reynold's number within them
From the engineering perspective:
Reynold's number is the balance between momentum diffusivity $\nu$ and inertia $V$. This balance will determine how quickly the no-slip condition at the wall will be felt at the center of the pipe. Low inertia + high diffusivity = almost instantly feel effects of the wall and vise versa. So, we should expect Re to appear as a variable in our correlations. (That being said, a turbulent boundary layer will develop much faster than a laminar boundary layer due to mixing and the resultant momentum transfer)