Bioinformatics Core Team
I would not use the input counts at all for differential binding. I would just compare treated counts vs untreated ChIP counts.
but I would also recommend to also take a look at DiffBind and csaw vignettes and workflows, at the least to understand the best practices they've set out.
These controls are mostly irrelevant when testing for DB between ChIP samples. However, they can be used to filter out windows where the average abundance across the ChIP samples is below the abundance of the control.