Once 30% of your total caloric intake is in the form of fat calories, genetics comes into play. Apparently, and for reasons no one yet understands, there is a gene marker APOC3 [0] and other apolipoproteins like it [1] [2] that will cause your body to no longer break down all consumed fats, and leading to part of that fat to be "absorbed" instead. However, this only affects around 5% of the population, for the other 95% your "calorie is a calorie" approach is correct, be it fat, carb, or protein.
Once 30% of your total caloric intake is in the form of fat calories, genetics comes into play. Apparently, and for reasons no one yet understands, there is a gene marker APOC3 [0] and other apolipoproteins like it [1] [2] that will cause your body to no longer break down all consumed fats, and leading to part of that fat to be "absorbed" instead. However, this only affects around 5% of the population, for the other 95% your "calorie is a calorie" approach is correct, be it fat, carb, or protein.
0: http://www.nytimes.com/2008/12/12/health/research/12heart.ht...
1: http://jn.nutrition.org/content/134/10/2517.full
2: https://www.23andme.com/health/familial-hypercholesterolemia...