(The real objection here is that chickens are not spherical. Or, less flippantly: that human bodies do not typically operate at a set efficiency with regard to thermodynamically available energy in food. The efficiency of extraction varies widely. In some cases the specific reasons are well known, and in some they are not, but assuming a set efficiency for turning food into energy (and fat) is like the physics joke "first, let's assume a spherical chicken...".)
Lastly, either you want to play manipulative games where you twist words being said to mean what they dont, or you want to discuss actual topic.
Calories in v calories out works. It really is that simple. Of course people have different metabolic rates, so you tailor your plan over time to find what works for you. It's an iterative process. If you are aiming for X lbs / week and see Y after a free weeks, then increase or decrease intake.
You brought up rare medical conditions which cause weight gain, typically due to edema or metabolic irregularity. All I said is that those conditions don't apply to the vast majority of people and, even when they do, their bodies aren't storing more energy than they intake and use.
I hope no one disputes that thermodynamics exist, but it’s much less certain that every health program receives exactly the same thermodynamic assistance from the body. Keep in mind that the majority of calories burned do not come from active exercise.
Starving people loose weight. They also develop host of problems, both psychological and physical. And our bodies have mechanisms to force is to eat by instinct to avoid that. When those mechanisms fail, we loose weight while being too tired to work, by gaining weight the first day after diet, by being dumb etc.
But beyond that, sugar is not same as same amount of calories from protein.
You said that, right?