It's a never-before-seen Dell Streak 7 case that features a flip-style design and the ability to prop the tablet up in portrait mode . . . that you may never be able to buy.
I have to say "may" there because other than what can be seen in the image (don't worry about the home screen being stuck in landscape there; it's just bad photoshop), nothing else is known about the case. It's being shown in a banner on the Streak 7 accessories page on Dell.com, yet it's not listed anywhere so there's no way to buy it or find out more information about it.
A Dell customer service rep I chatted with identified it as a "Streak cover" but said that no guarantee could be given that it would ever be released. No other photos were available, no manufacturer was known (Dell or third-party), and no general price range or time frame could be disclosed.
I don't want to believe that Dell would tease customers with something that will never be released, but without so much as a "coming soon" placeholder for the case, it's difficult to think otherwise.[Dell]