Calories?

Yes. A calorie is a measurement of energy. That's all.

A calorie isn't good, bad, evil, healthy, unhealthy or any other subjective word you would like to use.
Just as a kilometre is a kilometre - a measure of distance, not good, evil etc. It just is.

If you are trying to debate the fact that some foods have greater nutritional value than others - that's a whole different matter.

Seriously?
That's like asking if a pound of fat weighs the same as a pound of muscle