The closest I've seen, though I haven't really looked hard and it's not a full analysis, is Battery Doctor by Kingsoft, which shows current draw for apps, both

The closest I've seen, though I haven't really looked hard and it's not a full analysis, is Battery Doctor by Kingsoft, which shows current draw for apps, both active and inactive, and system. It's only good for hints, and if there's something better I'd like to know about it.