I put on my Internet Detective hat and cloak.
3D artist and illustrator by the name of Chay
Plus there was some info in the JPEG that suggested it went through Photoshop on 2011:10:25 09:59:08
So I wouldn't be holding my breath for a Telltale remake on the back of this.
But I would
be hoping for plenty more pics. The image is incredible, it's not often that a professional artist turns their hand to the world of Grim Fandango.