Apparently, it's (they're?) a submarine-battleship-carrier. Move over, Re-class, we have a new queen of bullshit combo ships.
I get some impression of the I-400's carrier deck from the right side (their left) of that thing, though... Considering the speculation of this being based on Operation Hikari, however, they may be I-13 and I-14, which were also aviation submarines. Still, they're being listed in the wiki as aviation battleships, so...
Still, they're being listed in the wiki as aviation battleships, so...
Well, that's still subject to change. They're very likely turn out to be abyssal aviation submarines than battleships due to lack of heavy armaments in sight.
Also, especially after seeing the damaged art, I have to ask... Are they attached to that rigging in any way? Or are they just two abyssal girls who happen to have a chunk of twisted metal and random limbs chasing after them? (I mean, after Sub Hime, they wanted to avoid the "anal hose" and all, but there should be some sort of connection...)