If you swallow 16oz of dried corn kernels whole or 16oz of cornflour, they have the same calories but you are going to metabolize them in a very different way.

If you swallow 16oz of dried corn kernels whole or 16oz of cornflour, they have the same calories but you are going to metabolize them in a very different way. I don't understand the CIN/COUT argument when different calories are metabolized differently. Perhaps I am misunderstanding how calories are approximated for foods.