Yes in principle. What you say is completely sound.
In practice probably few do this, as it's fine tuning to a degree so fine as to make little difference.
While one might say, "Well, 160 calories a day adds up to 4800 calories a month, which is the energy content of almost 1.4 lb of fat, so in a 2 month diet plan I could wind up almost 3 lb fatter that I would otherwise if I don't make this adjustment," in practice particularly when the change is relative to a quite-low-calorie diet plan, the resulting difference in bodyfat is considerably less than such a calculation would predict.
It might even be zero.
But if it's half as much, which is a reasonable ballpark guess, then the effect of making this adjustment could easily be not even quite a pound-and-a-half of fat over 8 weeks.
So yes in principle you are completely right but in practice it will not make much difference in fat-loss results.