Calorie burn factors in heart rate too much

I noticed something interesting with whoop recently, so for the past few years I’ve used whoop and also been a nicotine user which meant my heart rate was higher most of the time never really thought much about it till I quit and noticed the comparison in calories burned and how inaccurate that measurement is. For example there were days where I could do literally nothing but sit at my desk work that’s it and burn 3k-4k calories a day, but after quitting nicotine doing 2 hours of exercise and my calorie burn is just hitting 2k. I think calories burned is over leveraging heart rate outside of exercise, as when I was less active (most days no activity) used nicotine, and had a higher heart rate, i on average burned 1k calories more a day.