Difference in Functions and Macros

@echo off & setlocal enableDelayedExpansion

call :macros

%calculateAverage% 42 23 12 5 49
call :calculateAverage 32 73 62 25 19
pause & exit




REM :calculateAverage FUNCTION
:calculateAverage
           if %5 gtr 0 ( set "div=5"
    ) else if %4 gtr 0 ( set "div=4"
    ) else if %3 gtr 0 ( set "div=3"
    ) else if %2 gtr 0 ( set "div=2"
    ) else if %1 gtr 0  set "div=1"
    set /a "sum=%1 + %2 + %3 + %4 + %5", "avg=sum / div"
    echo The average is !avg!
goto :eof






:macros
set ^"LF=^

^" Above empty line is required - do not remove
set ^"\n=^^^%LF%%LF%^%LF%%LF%^^"

REM %calculateAverage% function MACRO
set calculateAverage=for %%# in (1 2) do if %%#==2 ( for /f "tokens=1-5" %%1 in ("^!args^!") do (%\n%
           if %%5 gtr 0 ( set "div=5"%\n%
    ) else if %%4 gtr 0 ( set "div=4"%\n%
    ) else if %%3 gtr 0 ( set "div=3"%\n%
    ) else if %%2 gtr 0 ( set "div=2"%\n%
    ) else if %%1 gtr 0  set "div=1"%\n%
    set /a "sum=%%1 + %%2 + %%3 + %%4 + %%5"%\n%
    for /f "tokens=1,2" %%a in ("^!sum^! ^!div^!") do (%\n%
        set /a "avg=%%a / %%b"%\n%
        for /f %%0 in ("^!avg^!") do echo The average is %%0%\n%
    )%\n%
)) else set args=
goto :eof