That's something I notice Samsung Health doing. Letting users input calories as is. There's also a calorie goal, but I haven't explore much whether that's a default it gave based on weight and height; it also have further body composition data it would like, so my guess the calorie goal would also take that into account; if not fully customizable with your own goal.

But using Samsung Health means it will be locked down in their ecosystem, and also most likely harvested for whatever they want that data for; most likely more ads for their smart juicer or smart fridge or something.