Well I suppose that the difference in macronutrient contents will depend on what plan you are following.
To say that there is one best way of dieting or muscle building is probably wrong. There are many different journeys to the same path. To build muscle you need a sufficient surplus of nutrients to ensure supercompensation takes place effectively.
A consistent, and measurable approach providing plentiful amounts of each nutritent is the best option in my opinion when it comes to gaining muscle size. Having a strategy that allows for the simple maniplation of your nutrietns is the best strategy you could employ. Not gaining size? Add x amount of protein / carbs and fats to your current plan, gaining too much fat? subtract x amount from your plan.
The proportion of carbs, fats etc depends on how you respond to each. If you experience problems with carbs, maybe look at what sources you obtain them from and the quantities you consume them in. Generally, the leaner and more active you are the more you can eat.
So, have a base plan to work from, give yourself x amount of time to assess how you respond, once there, re-assess your results and modify.
With dieting, reducing carb intake along with a reduction of total energy intake and an increase in energy expenditure is the best option, the same principles above apply but in reverse. Muscle building and dieting are actually fairly simple processes uf you are objective and quantify your results. Often, people overanalyse and complicate these processes, make emotionally charged decisions, and utlimately not achive their goals by being inconsistent.