It comes from this study: https://pubmed.ncbi.nlm.nih.gov/15615615/
Which was basically doing a regression on the Keys Minnesota Starvation Experiment data. It’s probably different in a fat free mass sparing regime like fasting (I think they mention that in the paper). Though there is probably a limit to fat mobilization even in fasting, but it’s probably higher.
EDIT: 290kJ/kg·d = \~31Cal/lb·d
The hormonal “slowing down” of lipolysis only appears with allready low BF% people (10-%) other than that you can check upon fasting clinics all over the fat loss especially in obese when the metabolic shift occurs is way more than that (considering the loss of fat they have) that being sad I still belive its more than basic thermodinamic when it comes to human body or should I say the rate of which the laws of it express is different from individual to individual as far as I Have observed.
Lyle McDonald wrote about this about two decades or so ago:
Not sure if he still believes in this, as he regularly updates his material, but I found that this figure was largely attributed to him and his interpretations of the PubMed study linked by the previous commenter