Disagree. Energy in vs energy out is the wrong paradigm. Mass in vs mass out is a more appropriate paradigm.

A kilogram of boiling water has a significant number of calories in it. If you take that kilogram of water, completely seal it off, and let it cool off, it will still weigh one kilogram. But it doesn’t have the calories in it anymore.

So energy does not equate mass.

See Dr Michael Eades post about it for more details. Available as a recent lecture on Low Carb Down Under YouTube Channel