I saw this cel first (or something very similar) 
on Mandarake USA's web site maybe a year ago? 
They were selling it as a "doujin" cel made for 
some doujin thing. I think it's one of those 
super limited edition things like doujin 
shitajiki that the shitajiki people pay big bucks 
for as well.  I remeber the price being somewhere 
in the $300ish range.  I remember it only because 
the of the price and the unusual image.  

[I think it is possible that it is a "hanken" 
only in that it may have been used for a 
shitajiki or cover page or something. It 
definately wasn't an official release]