The short answer is, YES!.
There hasn't been any such thing seen (in books, movies or canon even). But there is a possibility. Here's the long answer.
Like you mentioned, using a living life-form as horcruxes has been seen in the books & movies (Harry and Nagini). In the Half-blood Prince,
“I don’t think so,” said Dumbledore. “I think I know what the sixth
Horcrux is. I wonder what you will say when I confess that I have been
curious for a while about the behavior of the snake, Nagini?”
“The snake?” said Harry, startled. “You can use animals as Horcruxes?”
“Well, it is inadvisable to do so,” said Dumbledore, “because to
confide a part of your soul to something that can think and move for
itself is obviously a very risky business. However, if my calculations
are correct, Voldemort was still at least one Horcrux short of his
goal of six when he entered your parents’ house with the intention of
Answering the second part: yes. The muggles will definitely survive the process. The best example is once again NAGINI. The snake was, in a way, is a muggle with no "magical blood" in it. It did survive. So it is possible for muggles too provided the horcrux-ing process is done properly.
And finally about inheriting "magic" via horcruxes. I think it depends on the horcrux vessel. Harry, being a wizard already, was able to inherit magical characteristics such as parseltongue, seeing into Voldemort's memories (with some sort of Legilimens etc.). But the snake didn't show any signs of magical incense in it. So non-magical horcrux vessels may not inherit magic.
PS: Just a remark though. If I am a Dark wizard, I would kill the muggle rather than using him/her as a horcrux (That's what they are famous for; hating muggles and muggle-borns).