According to Beatrice Morio, researcher in the Human Nutrition Unit of the Food and Human Nutrition Research Department in Clermont-Ferrand and his Colleagues, risk of diabetes and insulin resistance are not affected by Trans Fatty acids.
To prove this they undergo an experiments on rats. They gave rats an eight week diet enriched in either industrial trans fat ( dairy fat), or regular unsaturated fats.
After eight week they found that the diet given to the rats did not changes the insulin or glucose responses. Nor it effects the capacity of the muscles.
Concluding that trans fatty acids does not accumulate in the muscles or increases the risk of insulin resistance diabetes rather it can be utilized by our muscles much like regular fats.