Technically, it is energetically easier to store dietary fat as adipose as opposed to carbohydrate.
The problem most people have is that they eat enough carb to satisfy their daily energy demands, and the fat they've eaten will be stored. Keep in mind that almost all muscle tissue and the brain prefer glucose (which usually comes from starch) over anything else, although some vital organs run mainly on fat, particularly at night.
Our digestive system is very efficient. The bottom line is this: if you eat more calories than you expend, you will gain weight.
The hidden assumption here is that your body puts forth the same amount of effort to store fats vs carbs. This isn't borne out by the evidence. Cells uptake nutrients in response to insulin. Your body produces insulin in much greater amounts in response to carbs vs fats. This is necessary: free floating glucose is toxic to certain organs. Fats on the other hand can exist in your bloodstream without any acute damage.
Your bottom line is true but not actionable, which makes it a poor bottom line. If you want to eat more calories than you expend, you should reduce your carbohydrate intake.
The useful bottom line is the bottom line of the infographic.
The makeup of your diet, among other factors, determined how the body reacts to the extra calories and decides whether to store it more as fat and/or lean muscle mass.
The problem most people have is that they eat enough carb to satisfy their daily energy demands, and the fat they've eaten will be stored. Keep in mind that almost all muscle tissue and the brain prefer glucose (which usually comes from starch) over anything else, although some vital organs run mainly on fat, particularly at night.
Our digestive system is very efficient. The bottom line is this: if you eat more calories than you expend, you will gain weight.