I find it somehow resembling to the 2009 Calendar cover. The pose is almost the same, the dress is also v-shaped, the hand touches the chin, only it's mirrored and the whole image is cropped only to the upper part of the body.
But a large number of differences are to be found...the head is more tilted, the hand is closed and no pinky is pointing, the dress does not have the leopard print.
The most interesting thing is the hair colour. I searched for the threads with teamayu photos form days PV shoot. I've resized it and put it also in grayscale as the assumed cover.
In all of ayu's latest promotions (mainly magazines, but also tv shows and calendar) she has a blonde hair, but from the looks, the cover should have Ayu with brown hair (or at least something dark).
IMO that would be a marketing fault, as the consumer would not identify the product (Ayu) with it's image. The hair looks like from the Born To Be... era.

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