According to the University of Hamburg, the main difference between bone cells and muscles cells lies in their functions in the musculoskeletal system. Bone cells, which are commonly referred to as osteocytes, function to provide the architecture of the musculoskeletal system. Muscle cells, which are commonly referred to as myocytes, function to provide movement of the musculoskeletal system. These functions are representative of the structure of each type of cell.
As the University of Hamburg explains, osteocytes are comprised mainly of collagen and calcium phosphate. Collagen is the rubbery material that allows bones to bend while calcium phosphate is the rigid material that gives bone its strength. The rigidity of calcium phosphate contributes to the shape of the entire musculoskeletal system and allows sites where muscles can attach.
According to Wikipedia, myocytes are tubular cells which make up various kinds of specialized muscle cells. Unlike osteocytes, many myocytes provide many functions throughout the body in various organ systems. The majority of these functions involve movement. For example myocytes in the heart are responsible for providing muscle contractions. Myocytes in the eyes are responsible for providing rapid eye movements during the dreaming stage of sleep. Myocytes provide the voluntary movement of the musculoskeletal system. Myocytes have more diverse and dynamic roles in the human body than do osteocytes.