There is a legally defined blood alcohol content but I haven't found anywhere a legally defined muscle alcohol content. I haven't found any studies (I'm Googling - I'm not a medical expert) which show a link between blood alcohol content and muscle alcohol content.
I understand that absorption is linked to water content of the tissue - but where are the studies? As tissues go, muscles have a large water content so relatively speaking will be able to absorb more alcohol than more fatty tissues.
Also how long after absorption is the alcohol eliminated from the muscle compared to blood / other tissues?
I haven't read through the docs but it says that its information only without analysis. Lets not jump the gun!