It does to some extent. Muscle preferentially burns fat, and like any other part of your body, it burns calories even at rest. It's probably somewhere between 4-10 calories per pound of extra muscle per day without additional activity.
Muscle isn't very metabolically active at rest, so, the differences are going to be most noticeable when you start getting active. If you have an extra 30lbs of muscle and you're doing cardio, a much higher % of calories burned will likely come from fat with the same amount of cardio simply due to the extra demand.
So it's definitely easier for large guys to lean out. I put on 25lbs of muscle, and now if I get lazy and stop eating enough, I feel like the fat just melts. It's a pretty big difference.
If you're referring to the size of the muscle itself, I'm not really sure. Muscle can get stronger without getting much bigger, or it can get bigger without getting too much stronger depending on how you train. (Most people see both to some degree) I think it'd be pointless to debate which burns more calories per unit of muscle volume since either way, you're going to burn more fat.