In a way, exactly that happens in a flambe - potable alcohol (you can drink it and it has calories - food ;) ) is set on fire to cook stuff... and in some preparations (eg very high heat wok cooking), cooking oil (edible calories too) are set on fire for a moment...
Of course, there is a symbolic/style/fashion/hip/just plain decadent factor to take into account here - a burger prepared that way would make people CLAIM it tasted better, and that make enough people PERCEIVE it as tasting better, no matter what the actual influence of the technique is - unless it renders the food patently unpalatable, unsafe (though that has a hip factor in itself) or inedible.
Also, in a way, any smoking wood you use IS a food ingredient: You process it (by burning it) to extract an edible/palatable fraction (the smoke particles) and add that fraction to your food (by exposing it to the smoke).