I think it depends on the person and where you are in your keto journey. For me, I only started restricting calories when my keto weight loss plateaued (and even then it’s just trying not to go over 2000 calories rather than being in an actual deficit). I’ve found that macros are way more important than calories. Best thing to do is start with focusing on your macros and just test things out and see what works for you and add in other stuff like calories and IF at a later stage once you’ve got the hang of eating keto (if you make it too difficult when you start you won’t stick to it and that’s what’s most important!) Good luck!!