Well, women and men do not store it the same way, and why would it not matter? As an example, it does effectively come down to Calories in Vs Calories out, however there are minor differences to this, parts of the body that are more "apt" to give up energy from its fat stores, due to being a different type of fat, different area worked less or more, more or less blood flow, etc.
Women and men, as he was posting distribute where fat is stored differently. Men and women don't process everything the same, and women and men produce different levels of testosterone and estrogen