I came up with the same 2 points for 1/24. I think mine even may have worked out to 3 points by the time I divided it by 12 instead of 24. It's the same with the famous pineapple angel food cake. Plain angel food cake is the same or less points than if you make it without pineapple.
If you do find the "1 point" muffin let us know
. I did have a 1 point PB cookie recipe. It didn't have any flour in it, very easy to make, but to get it to be 1 point it had to be 1 tsp, which baked up to be between the size of a quarter and a 50 cent peice. They were yummy though