It does not assume that every molecule is metabolized homogenously, nor that your body is perfectly efficient, and not even that everyone's body has the same level of efficiency.
It more or less means "track how many calories you are eating to get a baseline number. If you want to lose weight, decrease that number. If you want to gain weight, increase that number. Continue tracking until you establish a baseline number for whatever weight you wantwhen you have reached it".
Your digestive system generally does NOT "happily pass unwanted calories without absorption". Ingested fat is broken down into long chain fatty acids, which can be stored directly in adipose tissue with no further metabolic changes. If you consume a ton of fats at one time, there flat-out may not be enough bile salts released to emulsify it all down, and/or not enough pancreatic lipase released to turn all of the emulsified fats into fatty acids, and/or not enough time for them all to be absorbed in your small intestine. Statements like that are more or less like saying "Battletoads players will happily smash into barriers on bikes/surfboards/planes/clinger-winger", or "internal combustion engines will happily pass unburned fuel". It's a system in motion with a limited point of insertion (the common bile duct at the beginning of the duodenum), and hopefully long enough to finish the job. The fact that this is not always true just means that the system has been overloaded.
Gluconeogenesis from proteins is such a metabolically expensive process that your body does actually try to avoid that one, but it will if it has to, which is why rabbit starvation is true.
This post is peak overconfidence based on an amazingly shallow depth of knowledge.