It's not complicated. If someone is overweight and consuming 3,000 calories a day and then reduces to 2,000 they might not lose weight. But then they just need to reduce further.
All humans will lose weight at 0 calories per day. You just gotta find the right calorie level.
Yes exact absorption greatly varies and is impossible to measure. But that's why you just reduce until you are losing at the desired speed. You don't need to precisely measure anything. You just need to be able to tell if overall consumption is going up or down.
Of course this is mentally very challenging so people try to find reasons for it to not work. But energy has to come from somewhere.