If we add in different variables in the real world, my opinion would be that splitting up a large meal into two smaller meals does aid our body in utilizing the energy and nutrients from that food. My reasoning is twofold. One, splitting up a large calorie meal allows the body to take less time to breakdown the nutrients and either use it or store it. The quicker process allows some of the nutrients to be used for energy before the next intake of calories. My other reasoning is because this plays into our use of mindful eating. If we are eating when our body desires food and stopping when it tells us it's full, then we are better able to give our body what it needs at a specific time and prevent some of the excess storage. If you split the meal and listen to your body cues, you may not even end up eating the entirety of the meal later on.
Remember, this is a different question then the "multiple small meals verses a few large meals question". Everyone's body is different and the number of meals is very individualized. However, everyone has the ability to be a mindful and intuitive eater, which can ultimately tell us what our own body needs.
So, if we are looking at a large caloric meal or dividing it in two, we are often better off splitting it as it may lead to a lower caloric intake throughout the entirety of the day. Overall, with the use of mindful/intuitive eating, we can give our body the fuel that it needs without giving it excess and leading to storage.