Hi,Mark.
This is Fitz, the Japanese.
This pictures is, as already told, photoshoped.
The origin of this picture is Japanese modelling magazine "Armor modelling" issue Aug/2007.
The issue contains lots of "Fake panzers" pictures and all of them are very nicely photoshoped.
The tank in this picture is built by Hisato Shinohara. His other works can be seen in his web site.
http://ibox.main.jp/index.html