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What I mean is, the idea that consuming 1000 excess calories per day will lead to more muscle gain than consuming 300 excess calories per day couldn't be more wrong. Instead, it will just lead to more fat gain. You can see where this idea came from.
The typical approach is this: first they set a 500 calorie per day deficit and multiply that by 7 to get 3,500 calories. Well, 3,500 calories is one pound (kind of, as above 3,500 calories is only for one pound of fat and represents 5 lbs of muscle) so they should lose exactly 1 pound per week.