My position is that if you eat more calories than your BMR, you may or may not gain fat. This is directly from Lehninger's biochem text:
"Triacyglycerol Biosynthesis Is Regulated by Hormones".
If carbohydrate, fat, or protein is consumed in excess above normal energy needs, the excess calories may be stored and when stored, stored in the form of triacyglycerols. Both carbohydrates and the carbon chains of amino acids can give rise to acetyl-CoA, required for net biosynthesis of fatty acids and triacylglycerols. The excess fat stored in this way can be drawn upon for energy and enables the body to withstand periods of fasting. INSULIN PROMOTES THE CONVERSION OF CARBOHYDRATE INTO TRIACYLGLYCEROLS
This is the main reason why there can be a MA to a low carb diet.
If your BMR is 2000 calories a day and you eat 2100 (assuming no added EE) you may or may NOT store the excess calories as fat. The 2nd law of TD supports this. This is why it is so very short sighted for people to say that weight loss is a balancing act of calories in/out. It most certainly is not.

