Ok so after a quick discussion with @maxticket and @gizmopunk we have discovered a flaw in my metaphore with the cupcake. Through basic understanding of what UI and structure is. The cupcake wrapper can be seen as a UI in terms of how we hold the cupcake and eat the cupcake. But it is the cupcake pan that is more likely to be what creates the structure in the first place.
After the cupcake has been cooked does it hold shape with the wrapper attached around it. When content is placed into an area without structure it is incapable of making any sense to the user. As a structure and organization to the data is introduced, the content is then manageable. And how we manage the cupcake is through a UI. Do we use a fork or do we use our fingers?
As far as the frosting is concerned, I still think it does dictate some type of UI, but only in the sense that it is what we see first and then decide how to go about eating said cupcake. Loads of frosting can get licked off before the eating of the actual cake occurs. Our actions and approach to the cupcake is dictated by the wrapper, the frosting, and the tools avaliable to us.