[123jfeichabc]

The human body is a complex system, with hormones controlling how energy is stored and made available, and nutritional content continuously altering the levels of those hormones.

Your statements completely ignore variables such as:

Bioavailability of the calories - how much of it remains in the waste (urine/feces) or is being metabolized by gutteral bacteria, for example. These variables strongly depend on the types of calories consumed, particularly the presence of dietary fiber. Soluble fiber for example is especially effective at capturing sugars and preventing their absorption in the small intestine, resulting in flatulence after arrival in the large intestine.

Insulin levels - when insulin levels are high energy is stored as fat. Hormones like insulin also influence mood and activity levels. Obese people are generally lethargic and low-energy/low-activity individuals, regardless of what is obviously an excess of energy available. This is due to the hormonal dysfunction. Hormones can cause a person to be internally starving when they're ingesting excessive calories, simply because their hormones are signaling the fat stores to effectively steal all the energy in the blood stream.

[dabadoo]

Bioavailability of calories isn't relevant here. There literally is not enough energy in that amount of sugar. Why does it matter if 80% of the available calories is absorbed of 90%?

"Insulin levels - when insulin levels are high energy is stored as fat."

It doesn't matter where energy is stored. 100% of it could have gone to fat.