Based on data around obesity, that doesn’t appear to be the case. Those who argue “calories in, calories out” have been doing everyone a great disservice when it turns out gut biome and what you’re eating plays a material role in the human energy balance.
I think calorie IO is a rule of thumb, and a reasonable summary though obviously incomplete. Where it is used as an argument against more sophisticated understanding of metabolism, it would be wrong.
Sweet tastes change a number of digestive processes, as does severe calorie restrictions.