now Van you know i love you...BUT.. saying glucose rarely goes to fat is an argument for high carb low fat diet... yet you always advocate that only calories and protein matter and ratios carbs/fats didnt matter... if glucose rarely goes to fat then high carb low fat diets(with adequate protein) are superior to other's..
this is correct assuming your bodies glycogen stores are not near full.
the human body stores between 600-1000g of carbs depending on individual fitness variances. (2400-4000cals)
if you were carb depleted after 2 days of no carb eating it would not matter if your calories came from fats or carbs because dnl does not happen in humans unless carb stores are full, or fat intake is zero (survival mechanism i.e. for enzyme production).
i also disagree with lyles comment
people will point out that replacing carbs with protein leads to greater weight loss although they have the same calories; ergo the equation is wrong. What they fail to realize is that protein has a higher thermogenic effect and this modifies the TEF value of the equation
which this is true (higher thermogenic effect from protein than carbs), studies show that this has very little impact on overall calories and overall weight loss. what is missed here is protein is not a primary energy substrate for the body - it will be used last for energy needs, and when it is forced to convert protein to energy there is around 80% loss in calorie per gram due to the process being highly inefficient.