First of all, a muffin can be categorized in several different ways. It can be a meal, typically had for breakfast, it can be a snack, and it can even be a dessert. It is usually consumed first thing in the morning and they are usually considered to be somewhat healthy. They can even be eaten with a meal, instead of perhaps bread rolls or slices. Restaurants often serve them with a salad to add the extra carbohydrate filler that many people seem to crave with their salads. They are consumed with juice, milk and other such beverages, even soda during lunch.
A cupcake, on the other hand, is often something that is considered a dessert and a dessert by definition only. It is a treat that is not considered a meal and most would not feel satiated by one alone, if that was indeed being consumed in place of a meal.
Typically, theyare considered to be higher in calorie count and fat than a muffin. Sometimes this is not the case, but more often it is. They are typically consumed with milk and eaten after a meal or as a special snack.
Muffins can be made with fruit, wheat, bran and other health related wholegrain ingredients grounding it more firmly in the breakfast or meal enhancing food category. Cupcakes, however, are enhanced with scrumptious frostings, sugars, toppings and other such dessert oriented additive ingredients. They are definitely seen more as treats while muffins are seen more as meals.
They are clearly different if one just takes a look at the essential ingredients in one versus the other. Muffins can even be made with atypical ingredients like cheese, pumpkin, the creative possibilities are limitless. Cupcakes ingredients do not typically, if ever, cross over into the more "meal related" additives. But enhancements can be limitless as well. Adding chocolate shavings, fudge drizzles and cool whip can make the wonderful treat even more irresistible.
Also, visually muffins typically tend to have almost a fattened mushroom type shape with a distinguish "top". Seinfeld even had a sitcom that illuminated how important the muffin top was to the entire muffin make-up, that in fact, many people dive in and eat muffin tops leaving behind the bottom portion uneaten. For some reason, it seems that much of the flavor and attractive qualities of the muffin tend to burst through the muffin top.
Cupcake tops do hold a special quality though because that is where the maker can add his or her extra touches with icing and other such special additions! The two delectable treats are not the same, but they are definitely both equally enjoyed bakery products that are enjoyed universally!