Skin looks about the same to me as usual. I dont know why Skribulous would call this photoshop, but the only reason I am which probably isnt a good reason is might be because of Uru's "Same face" syndrome and that I feel if he was going to draw Miku, it wouldnt be like this. To me it doesnt "Look" like Miku. And i'm not saying all artist have to draw Miku with the usual "Big eyes" all Anime style. No, on the contrary, i've seen alot of realistic Miku pics which i was still able to tell it was Miku.
Its just that no matter how many times I look at this pic, it looks like someone took one of Uru's previous work's and worked around it to be "Miku like".