The artwork was commissioned by Steel Assault as a key visual for their game.
You can visit their website here: http://www.steelassault.com/
While it might not end up in the final game, it's cool to see the art appear on TGS 2019!
Illustrated by: Low Zi Rong (WaHa) 2019
http://www.pixiv.net/member.php?id=14970

From Dangen Entertainment's Twitter: https://twitter.com/Dangen_Ent/status/1171960620448485377