The "calories in" part is usually understood to mean "metabolically available calories from food (& drink) in a human or other animal's diet". Calories from heat, electricity, gasoline, etc., wouldn't count.

There can be some edge cases around water retention, foods an individual happens to metabolize more/less effectively than average, & practical considerations like negative-satiety foods (things like candy or beer that contain calories but end up making you more hungry after a short while). Metabolic & activity level changes are another confounding variable one might need to track. But overall the CICO model gives accurate predictions for weight change in most cases as far as I know. I pay attention to my diet & weight & it's been perfectly reliable for me (although maybe that makes me biased to think it's a better model than it really is -- sorry if that's the case)

Anyway, you'll need to provide some evidence other than a straw-man/non-sequitur about drinking gasoline if you want to convince me CICO is a "myth"