Halliday & Matthiessen (2014: 641):
Like do in the verbal group, the nominal substitute one is derived by extension from an item in the structure of the full, non-elliptical group – in this case the indefinite numeral one, via its function as Head in a group which is elliptical as in
Anyone for teas or coffees? – Yeah, I’ll have one; I’ll have a coffee. …
The parallel development of the two substitutes, verbal do and nominal one, is as shown in Table 9-15: