Incorrect on many many levels. The biggest mistake is the fact that you’re confusing calorie counting/macro tracking (a way to achieve a calorie deficit) with CICO (a mechanism by which fat loss occurs).

There’s no study over the last 50 or so years in which fat loss didn’t occur when sustained hypocaloric condition was implemented (in healthy population).

So don’t confuse calorie counting with CICO. The latter is the law of the universe. Not “theory,” as you put it.