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ChrisHallquist comments on Critiquing Gary Taubes, Part 1: Mainstream Nutrition Science on Obesity - Less Wrong
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As I understand, outside pathological cases human digestion pretty consistently manages to absorb 95% of the calories we consume (excepting dietary fiber, which we can't digest at all). Calories lost as heat count as burned. There is one complication to this that I'll discus in the next post, but it turns out to be a minor factor.
I've seen a plausible claim that people with lactose intolerance get fewer calories out of dairy products.
The lactose is digested by gut bacteria, the byproducts of which are the problem. By Chris's definition, that counts as digested.