1. No
2. No
First of all, my understanding is that the FDA only requires the calories listed on a nutrition label to be 80% accurate.
Furthermore, the caloric content of food is determined by literally burning it in a bomb calorimeter and measuring how much energy was released by measuring the increase in temperature. Your body is not 100% efficient, and also cannot absorb 100% of the nutrition in the food that we eat. So the calories of a food measured in a lab is only an upper bound on the number of calories you would obtain by eating it.
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