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Sulejman said:

Hard to believe this is not actually photo shopped to look like a picture.

On Pixiv, The artist said they used Photoshop & Poser for it.

This isn't pixiv work or Japanese at all, its western lift and carry pr0n - the artist is SRS - see his blog (http://srsvision.com/), his main site to buy packs (http://srs536.com/) and his deviantART site (http://srsvision.deviantart.com/).

It is photoshopped - the characters are rendered then overlaid onto a photo.