There is a much larger version of the image at http://finalfantasyxiii2.wordpress.com/ specially here .

I don't know if this is a photoshop, but I don't think it is since this is dlc for FFXIII-2, so removing the photoshop tag.

Additionally, removing the commander_shepard and commander_shepard_(cosplay) tags and replacing it with a N7_armor tag. While Commander Shepard is the character always shown wearing it (in ME2 and ME3 anyway), the naming would suggest that it is likely standard issue for those who have obtained an N7 designation.

As a sidenote, going by the Mass Effect wiki, apparently this is specially the N7 armor from ME3. There are apparently slight differences between the ME2 and ME3 designs. Particularly of note is a difference in the shoulder pads.

Either way this is horrible for her, outfit wise but a funny idea.