This is one of Tim Bradstreet's covers for Punisher Max. He uses Photographs subtracts and adds colors and shading that creates these photo-realistic covers. This particular issue of Punisher opens with the Punisher torturing a particularly nasty eastern European slaver by sedating him pulling out his small intestine and hanging it from a tree, and then wakes him up. I think this a very effective cover foreshadowing the events to come.
Sorry it took me so long to fix this.