My assertion that muscle is broken down for preference comes from an A-Level Biology course I took about a decade ago so, I am not sure I can back it up convincingly!
The following quote is from The Merck Manual of Diagnosis and Therapy
http://www.merck.com/mrkshared/mmanual/sec...chapter2/2b.jspFree fatty acid levels rise as fat is released from adipose tissue to provide energy. Blood glucose falls and is maintained at a lower level by synthesis of glucose in the liver from amino acids released from muscle. Plasma amino acid levels rise initially as muscle is broken down but then fall as starvation proceeds, with essential amino acids decreasing more than nonessential amino acids. Plasma insulin is low, glucagon is high, and serum albumin is near normal as long as muscle is broken down to provide amino acids for protein synthesis in the liver. Protein catabolism, in general, decreases with starvation, reflected by a reduction in urinary urea and total nitrogen. It is not entirely clear above, but it seems that muscle is broken down quite early in the process rather than as a last resort. So I guess it isn't the first resort but it would appear not to be among the last tissues cannibalised for its component amino acids.
My reasoning has always been that high energy density structures are always easier to break down for energy than they are to create. Compare wood with the atmospheric carbon, hydrogen and oxygen that it was created from - its easier to extract energy from wood than it is from an equivalent amount of free atmospheric gases.
While yes muscle is fantastically inefficient as a method of storing energy, it is a very rich source of energy once the effort of constructing it has been accomplished. That's why carnivores require less volume of food than herbivores - muscle (protein and fat) has a much higher energy level than vegetables (cellulose and sugars). I think I'm wandering a little off topic here, so I'll stop this now.
I'm perfectly willing to concede that I'm arguing from half-remembered and misunderstood schoolboy science classes from a decade ago