Is there any benefit to muscle growth if someone was to take in 3000 calories and 250 grams of protein vs someone who was to take in 2600 calories and 250 grams of protein. Also was wondering pretty much the same question for someone doing cardio.

Person a takes in 2600 calories and 225 grams of protein while person b takes in 3000 calories a day and 265 grams of protein but burns off 400 more calories a day then person a through cardio. Just wondering which would be best for muscle growth and not overall size growth both inputs are appreciated if possible though.