But my point with suggesting the macro applies equally to the more traditional sizeof division. I have seen code that divides the two sizeofs every time an array length is needed. I think it's better to put that calculation in a macro so you only do it in one place.
You are correct, the compiled code will be the same whether you use a macro or not. In fact, this is true for any C macro. A macro is merely a source code text substitution done by the preprocessor. Using a macro is exactly the same as writing out the equivalent macro expansion everywhere you use it.
My suggestion to use a macro is not because of any difference in the compiled code, but to improve the readability of the source code.
But my point with suggesting the macro applies equally to the more traditional sizeof division. I have seen code that divides the two sizeofs every time an array length is needed. I think it's better to put that calculation in a macro so you only do it in one place.