Is a calorie really a calorie? Why are alcohol calories detrimental to body building and muscle hypertrophy?

[smoez]

For starters I have a relatively basic understanding of biochemistry and metabolic pathways, etc. I've been wondering, in order to build muscle you require a caloric surplus which in general means a greater generation of energy (ATP) in order to synthesize proteins to help with the repair of muscle damage in muscle cells. So IF I consume a shot of alcohol, it enters into my body and is rapidly converted to acetate through a number of metabolic pathways. Now if acetate is converted to acetyl-CoA (which in the end can result in either fat synthesis or ATP synthesis) and I am in a state of required energy, acetyl coa is going to be used in the process of ATP synthesis. As a result of this I generate ATP which can be used to drive protein synthesis and aid in muscle repair ultimately resulting in muscle hypertrophy. So hypothetically could someone explain if either my understanding of how alcohol is metabolized is incorrect or if someone could actually gain muscle in a caloric surplus using alcohol? (I'm not considering it just curious of what people think)

ASSUMING MY VITAMIN AND NUTRIENT INTAKES ARE SUFFICIENT

[BabcockHall]

By nutrient, may I assume that you are including protein in the diet? Amino acids are needed because the body has no way to store nitrogen. Why would it be preferable to consume one's calories in the form of alcohol, as opposed to carbohydrates?