I first found this art on 4chan but the earliest posting of it seems to be on a Taiwanese website, however it's login-gated now and I'm not entirely sure it was the original artist posting it either.
https://web.archive.org/web/20220227092703/https://forum.gamer.com.tw/Co.php?bsn=60076&sn=78745631

fuzzbawlz said in comment #2498340:

I first found this art on 4chan but the earliest posting of it seems to be on a Taiwanese website, however it's login-gated now and I'm not entirely sure it was the original artist posting it either.
https://web.archive.org/web/20220227092703/https://forum.gamer.com.tw/Co.php?bsn=60076&sn=78745631

I have an account and judging from the comments the guy is the original artist