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Seriously, if you put a plain chocolate muffin and and unfrosted chocolate cupcake next to each other on a table they're the same.
Cupcakes are typically made from a sweet light batter (cake batter). They are usually frosted or sugared and may have sprinkles on them. These tend to be pure desert.
Muffins are typically made from denser grain batters and are both more nutritious and more filling. They may have fruits and berries added. I've never seen one frosted or sugared. These tend to be considered as more wholesome food.
An update: My wife reminded me that her favorite muffins before she changed to a Keto diet had lots of nuts in them. Nuts tend to be highly nutritious.
I now want to frost a chocolate muffin, stuff it with chocolate cream, and put sprinkles on it. I'll give it to someone and bamboozle the fuck out of them. XD
Cupcakes use cake batter and all that sweet goodness.
Muffin batter while made with mostly the same ingredients (often more bland) but its thicker.
You have muffins for breakfast and cupcakes for desserts and parties.
But you are an adult and can whatever you want for whatever time of day.