The net effect is not the same, specifically because of that simplistic view.
OP is trying to cut. Generating extra fat cells works against that process - even if he ends up using the energy stored in those fat cells, the cells do not die off - they remain and add a layer of adipose tissue between the muscles and skin.
It’s not something most of us worry about very much, but for someone trying to achieve a lean look, it’s undesirable.
CICO is “bro science” that works for the vast majority of us, but those minutia you’re glossing over are actually important in this scenario.
full AS page yi
I think it was like only 27% lmao