I believe it is because it showed up shortly after the PC version of KOFXIV became available. I got this from a private message on twitter. I think you can find this image on gelbooru via search engine if you google for the said website and then search around there.
Unfortunately, I do not know. I got it from one of my assets on twitters being nice enough to share with me. However, I know I've seen this art style before used on both an anime and on a doujin. I wish knew the exact resource. I'll ask around.