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The way I look at it, tracking with the same baselines is consistent if you make your own mistakes, but always keep to the same mistakes*
That the value is only locally correct and not globally correct, for all the reasons you linked, doesn't matter for the individual who wants to have a guess at how much they need to eat / eat less.
That I am 10-15% off doesn't matter to me, it's good enough for my purposes. It does mean you need to track a while for the value to "settle" I think.
And yeah of course tracking means you won't stuff your gob, ohshit was that 10 cookies? Ups.
*eating outa lot can really throw it off, but if you mostly make your own food it's usually OKish.
I’ll stick with simple. The basic premise is correct. Tracking activity does not include maintenance calories - perhaps I didn’t mention that. But, as discussed previously, it all relates to energy transfer.
Thanks for the links.