Yeah, it is not that the Law of Thermodynamics does not apply, it is that macros have different impacts on the body. Some store more easily than others, while some increase metabolism, others increase LBM, which in turn increases the energy requirement. It is all in how the body uses the energy.
The problem I see is the extremes on both sides of this debate do not look at it that way.
The difference is people like me (and a few others on here) have been on the other side for years and finally started doing some actual research instead of just blindly believing what the Drs and nutrition "experts" were saying. We experimented with our own bodies to see what was and was not true. Yes, if you feed two groups of people 1 pound of a certain food per day (no matter what that food is) and another group .5 pounds of that exact same food per day. Everything else being exactly the same in a vacuum the group taking in the 5. pound will weigh less than the group taking in 1 pound. This is common sense. BUT, the Law of Thermodynamics crowd jump from this to 1000 calories from a donut is the exact same as 1000 calories from steak or 1,000 calories from butter. Zero regard for how our bodies process different foods. Zero regard for insulin. Zero regard for food allergies, etc, etc. That said, anyone with even a small amount of common sense knows that eating 1 pound of birthday cake per day is NOT going to effect most people the same as eating one pound of chicken breast per day. All other factors being equal.
When I state that I have lost weight on 5,200 calories per day and gained on 1,000 per day these idiots look at me like I've lost my mind even though MOST people in the keto/carnivore community have experience the same type of thing.
When I say there is nothing about grains, fruit, or honey that is "healthy" they look at me again like I'm an alien and cite 4.73 million studies done by the grains/sugar industry stating they ARE indeed very healthy! Its as frustrating and showing people wearing a mask the label on the box of masks that plainly states "this product will NOT protect you from Covid-19" They stick their fingers in their ears and scream "DON'T CONFUSE ME WITH FACTS, I'VE ALREADY MADE UP MY MIND!!!!"
When it comes to diet its about 90% macros 5% timing and maybe 5% total calories.