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It has more to do with appetite. Fat produces a hormone called leptin, which suppresses appetite. You evaluate the quantity you eat very differently depending on your appetite. A meal that makes me very full at 190 pounds will barely satiate me at 165.

If you asked 190 pounds me how many calories a meal was I'd usually give a higher number than 165 pounds me. Variation in comfortable resting weights likely has more to do with different satiation points than the number of calories burnt by an individual.