Damn, what a cool thread; science versus opinions! Can't believe ya'll left me out! 
It all still comes down to the same good ol' thermodynamic math: total calories in vs total calories burnt.
Your digestive system doesn't process food that quick anyway. It can take as much as 36 hours. Regardless, it's certainly not going to turn an entire meal into fat inside of a couple hours just because you're sleeping.
In my humble opinion, it's a nugatory cogitation! (Howdja like that one Eric?!)
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There are in fact, two things: science, and opinion; the former begets knowledge, the latter ignorance. -Hippocrates of Cos
"New opinions are always suspected, and usually opposed, without any other reason but because they are not already common." —John Locke
"And you shall know the truth, and the truth shall make you free.” - Jesus Christ
"Perago Validus"
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