It’s really common for the argument against CICO to be that it’s not perfect, measuring input and measuring output seem hard, and metabolism is elastic, and people are different. Those things are all true, but using CICO in practice to lose weight actually works, and it’s quite effective for most people, as long as you actually do it. CICO is how bodybuilding and modeling works. ;) The hardest part isn’t the measuring. The hardest part is making it a habit.
One secret about using CICO is that you do not need to know the gut absorption rate! You just need to track the calories before absorption, the numbers printed on the box. Easy these days with a smartphone app. The measurement does not need to be perfect at all. It only has to be decent on average. You can have variable accuracy of 25% on any given food and still get well under 10% on average for a week. It doesn’t matter if there’s a bias either, if you track your weight. The reason absorption and bias don’t matter is because you’re doing science with a black-box (your body). Measure the known input, monitor the output. Do it for a long time and you’ll find the maintenance input. Track input above that and verify mass gain, track below and verify loss. The maintenance value you come up with will “absorb” and bias, and gut calorie conversion rate, and other inaccuracies.
Measuring output is easy with a heart rate monitor. Changing metabolism we already discussed, but important to know that the range of elasticity is like around 15%, and in practice for any give person may be lower. It’s not some massive factor you can’t predict, it’s within a narrow enough range for the majority of people, statistically, that you don’t need to worry too much. And it will be accounted for if you track calories and weight over a long enough time frame.