Step 1: Understanding the Concept:
Comparative cytological architecture: general metabolic organelles (mitochondria, ribosomes, Golgi apparatus) maintain conserved cellular functions, whereas the endoplasmic reticulum in muscle is extensively specialized as the sarcoplasmic reticulum for calcium sequestration.
Step 2: Detailed Explanation:
Comparing organellar structure and function between muscle and non-muscle somatic cells:
1. Mitochondria (A): Conserved cristae architecture generating ATP via oxidative phosphorylation (termed sarcosomes in muscle, identical biochemical function).
2. Ribosomes (B): Identical translational machinery synthesizing proteins.
3. Golgi Complex (D): Conserved cis/trans cisternae sorting and glycosylating proteins.
4. Endoplasmic Reticulum (C): In muscle cells, the ER is heavily modified both structurally and functionally into the Sarcoplasmic Reticulum (SR)—a specialized terminal-cisternae tubular network dedicated strictly to rapid excitation-contraction $\text{Ca}^{2+}$ storage and release via ryanodine receptors, differing markedly from standard ER.
Therefore, structures A, B, and D share similar conserved features.
Step 3: Final Answer:
Thus, muscle and non-muscle cells are similar with regard to A, B and D only, corresponding to option (D).