[jp555]

Even with alcohol, it's the indirect mechanism of storing consumed fat when consuming ethanol-energy rather than turning the ethanol into fat. Ethanol is a VERY poor fat precursor. Converting ethanol to lipids is an extremely inefficient process; when it happens only a few % of ethanol-calories end up being converted into fat-calories.

Through a similar mechanism to alcohol, one can start up DNL much faster with large acute fructose consumption, but even in that "worst case scenario" we still only convert about 1% of surplus fructose into fat - http://www.nutritionandmetabolism.com/content/9/1/89

Somewhat ironically, a scenario where we make more fat from the carbs & protein we eat is when we consume very little fat. Eat less than 10% fat in your diet and this will cause DNL to ramp up. This is explained more in the "how we get fat" link in my previous comment.

[will_work4tears]

Oops, sorry, I didn't state my case properly, I wasn't suggesting alcohol is converted into fat (which I've been taught is exactly zero- the body treats it as a toxin and it gains priority on using it - but I guess a small percent or fraction of a percent is small enough that zero is an approximation), but that glucose can be stored as fat in the presence of alcohol. Drink a beer and eat some bread and it's likely some or most of those calories will be stored as fat. Even the carbohydrates. Also carbohydrates in the beer (though not the alcohol).

Your last point was the main gist of my post, though I didn't spell it out so well. I didn't realize that about fructose though.