This adds to my point, it does not subtract to my point.

Not only is the fat digestion process inefficient, but on top the fat absorbtion process consumes more energy to make happen ( that heat )

We'd have to see where in the large 5-15% ranges various items stand.

Sugar dissolving in water... I'd be amazed if that released 15% of the energy. I'm still amazed it would be as high as 5%, so thanks for that info

EDIT: spatular set me straight with a detailed process for sugar absorbtion