Yes, macro break down, thyroid issues, metabolism, illness, meal timing, GI, insulin spikes, hormone levels etc do make a difference. To grab at a generous figure lets say they make up 25% of the puzzle. With calories in VS calories out been 75%. And i think that 25% is very, very generous.

Stating calories in VS calories out is not true because of X, Y or Z is like building a house by starting with the doorbell. Before you lay the foundations. Fundamentals before details.