Judging by the commentary mentioning her seiyuu I guess this is supposed to be Oguri's Mom cosplaying as Minase Akiko cosplaying as Minase Nayuki. The pose resembles Akiko's too, WHILE the red bow tie is the same as Nayuki's (showing her school grade/year).

Anyways... guess she'll be serving Akiko's jam on Sanae's bread.