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I don't believe this is how it works.

https://news.yale.edu/2015/03/02/new-fat-cells-created-quick...

I'm no longer deeply involved in this area so my information might be dated, though years ago it was pretty well understood based on the evidence that fat cells were created _and_ grew bigger as person got heavier, however, fat cells (once created) were never eliminated from the body, meaning they would shrink though they would be around forever once created.

It was also understood (if I recall correctly) that the faster someone gained fat, the easier it was for fat cells to be created. Meaning rapid weight gain was more likely to create new fat cells. (not sure if I'm remembering that one right)

It was surmised from these that this is why rebound weight gain (aside from rebound lifestyle factors) was quite easy for many, particularly the incredibly obese. It was also why it was strongly recommended to take fat gain incredibly seriously as the creation of fat cells was deemed potentially lifelong damaging.