Muscle burns an inconsequential amount of energy -- 6-10 per pound depending on sources. So if you were somehow to gain 10 pounds of pure muscle, you'd have enough calories for a small apple per day (60 cal).
How fast can you gain 10 pounds of muscle? In an 18-week weight training programme, a group of men gained 4.6 pounds of muscle: http://jap.physiology.org/content/82/1/298 -- most of the gain in 8 weeks. So I would imagine increasing your lean mass by 10 pounds (just to be able to eat an extra apple a day) would be quite an effort.
One study: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3139779/
So considering SOLELY weight loss, ignoring calory deficits from diet changes and focusing on building up muscle mass does not seem effective. Instead of building up muscle mass for a 60Cal deficit via BMR increase, take a 600 Cal deficit via diet and lose the weight in 1/10th the time.