Believe it or not vitamins and minerals are nutrients.
In nutrition science vitamins and minerals are generally referred to as micronutrients whereas fats, sugars, proteins are referred to as macronutrients.
And no macros are not all absorbed the same. As a general rule the longer someone’s intestines the more macro absorption they will have than someone with a shorter intestinal track. As I have already suggested digestive enzymes play a role, so if someone ate black pepper as I suggested before, that will secrete more digestive enzymes allowing for more absorption of calories and macros. There is also gut bacteria (microbiome) take for example the study of African twins where one is healthy and the other malnourished, where it was determined the malnourished twin with the same diet wasn’t absorbing the same amount of nutrients as the healthy twin because of the difference in their microbiome.