is it really as easy as calories in > calories out etc

so, health aside, providing I get enough protein and fat I will gain muscle if I eat 300kcal over surplus and lose fat if I eat 500kcal less? as in, in theory I can eat a huge cake at 1000kcal and the rest in protein/fat etc (to make sure I get the correct amount of macros) and I will gain muscle or lose fat (providing I stick to surplus/deficit)? or is it vital that I avoid certain foods, include others etc.

obviously, assuming your workouts are spot on.

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