From RCFletchers link about fat cells:
John Prins: There is some evidence for that [that dietary fat gets directly stored as fat]. We can make our own fat, even if we don't eat fat, although that's not a very efficient process. So in general, the fat that's in our body comes directly from dietary fat. The other important thing about fat is that we know that fat doesn't suppress our appetite to the same extent as protein or sugars do, and so for the same number of calories consumed, if you eat a high fat diet, you will feel I guess more hungry after a high fat meal than you will if you eat protein or sugar.

My comment: not the LCarber's dream guy, right? i'm still reading, so i'll post more when I get to the part where he claims that fat cells die in the body in response to emptying out only.