I'm sorry it appears my point was lost in translation.
Calorie = amount of energy required to heat 1 kilogram of water 1 degree celcius.
All alcohol per gram has 7 calories, according to previous post.
However the body produces acetaldehyde first which is a free radical and is extremely hazardous to the body. This is the product from alcohol that causes liver damage, this is not stored energy.
Then it produces from acetaldehyde, acetic acid, which is used to create fatty acids, or CO2 and H2O. This is the way most of the alcohol is metabolized.
In this process the only thing that the body uses for energy storage is fatty acids. How much if any is likely to come from alcohol to turn into fatty acids?
How much of that 7 calories of energy remains when it is turned into fatty acids. This is the real world calorie content of alcohol metabolism, and should be significantly lower than 7 calories per gram.
What is that real world calorie result is my question.
There are other ways of metabolizing alcohol, according to the website's I've looked at on this however this one above is what is used in the vast majority of conversions. The other primary one does create NADP+, but it does not appear to come from acetaldehyde:
Another system in the liver which oxidizes ethanol via the enzyme cytochrome P450IIE1 (CYP2E1) is called the MEOS system. The reaction catalyzed by MEOS is:
CH3CH2OH + NADPH + O2 -> CH3CHO + NADP+ + H2O.
Though of minor significance in comparison to ADH metabolism of ethanol, the MEOS system seems to play an increasingly important role at higher concentrations of ethanol.