Can you explain how it conflicts with thermodynamics if the body reacts to a lower energy intake by spending less energy?
They'll scream CALORIES IN CALORIES OUT until they die from apoplectic rage rather than accept any concept that considers that there are more fine-grained factors at play in weight loss.
Saying CICO is the only thing that matters is like saying "Apples fall from trees because of gravity" is the grand unified theory of the universe.