That makes no sense. There is NO SUCH THING as a genetic superior when it comes to Nutrition. The same thing works for everyone.
Thermodynamically speaking, your "nutrition theory" is correct. However it is FLAWED for a number of reasons.
1) You have assumed equal 100% ABSORBTION, when there are vast differences in how people absorb their food (Both from a genetic viewpoint, and how timing, amount, individual macros can induce greater/lesser absorption and influence metabolism)
There are genetic differences between how humans ABSORB nutrients across the luminal wall of the intestine and across enterocytes. If you give 50 different patients an identical 100g glucose + 25g lipid + 25g oral load and measure serum levels of glucose, aminos, lipids after you will find that they will vastly differ. (Glucose is aborbed very well in general, but there are significant differences between lipids & protein) Another method would be to take the fecal matter and place it into a bomb calorimeter. This is not common for obvious reasons, but you will find that humans are far from 100% efficient, and that there is great variability in the amount of energy that remains in fecal matter.
A common example, lactase deficiency will spark a chain of events leading to a bid difference in absorption. Lactose remains in the intestinal lumen and is osmotically active. This will increase transit time, and reduce absorption of all other nutrients. This is a genetic difference.
2) You have assumed 100% of nutrition is used for energy (when in fact there are other metabolic fates, such cell wall maintenance, recycling of proteins, etc... which are preserved even in a caloric deficient state). You use Atwater values which are problematic to begin with (but we really have no other easy alternative)
3) Furthermore, there are genetic differences in the body METABOLIZES nutrients, once they are absorbed. Different hormonal environments can influence the resultant equilibrium and ultimate biochemical fate of macros once absorbed. The same 100g oral glucose load will not induce the same insulin release across all test patients. Many americans are insulin resistant, or have varying degrees of Type II diabetes. Once again, vast genetic differences.
Another example, take A) a 100g glucose from a simple carbohydrate, say a fruit drink B) 100g glucose from a complex carbohydrate, say starch. Although both are 100g of glucose, worth the same energy, the absorption profile and insulin release over time will differ. They will not have the same effect on the human body.
What I do like about your method is 1) frequent feedback & adjustments - because there are individual differences between people 2) simplicity which is appealing for beginners
But to say there are no genetic differences between humans with respect to ABSORBPTION and METABOLISM of nutrients is WRONG.