This was the prototype of that one Ai wallpaper. Unlike the Yuu's, this one wasn't been that much different other than the phone and tablet are larger and it has slighty different shading.
Note: This was probably mistakenly named as "完成壁紙.jpg" which is used for finished wallpapers and the final wallpaper that was used is tagged "最終ラフ.jpg" which is used for prototypes. I checked the psd of the finished wallpaper, which had the same filename as this wallpaper but it was PSD file and it had the post #828 in it. The PSDs doesn't have any data from the prototypes of the wallpapers.
The artist who drew the art is definitely shimoogawa. But the person who uploaded this is probably not shimoogawa. I will try to look for the original art used in this video. I also have a question, should I also tag the person who uploaded this video?
This appears to be a human made image so I am allowing it. It seems that this might be made in clip studio, I say that because the hands and legs have look like the 3D models in clip paint.
The person who posted this is probably not the cosplayer. While searching for more OS-tan media to upload here, I found that the cosplayer might be Ai Nonaka.