Calories consumed, are easier to keep track of than calories burned.
That given, I do not eat back my calories burned. I really don't even make any attempt to figure it out.
My loss and maintenance is done in the kitchen, and the workouts are for
functional fitness, to help me have a better life and be physically stronger for my job, my garden, my farm, to chase my grandkids, and so on. Not necessarily in that order!
I have chosen to make the loss/maintaining one thing, the fitness another thing. 2 different categories.
Just me.