> 9 Kcal/g for fat. [...] These numbers were originally determined by burning This method for calculating the calorie count for fat has in my opinion allowed the demonisation of fat. Our stomachs are imperfect at digesting globules of fat. Burning-until-gone releases much more of the energy than surface acting acids and proteinases. Effective calorie count for fat just has to be so much lower than the listed value. C…
https://courses.washington.edu/conj/bess/fats/fats.html
Also, you can experience what happens when you don't digest fat by eating a good bit of Olestra.