Is this a tablet PC running Mac OS X?

I've been following this thread I found at TabletPCBuzz.com. It appears to be describing a tablet PC running some version of Mac OS X or other. As of this writing, pictures have been posted of the machine up and running. Of course, this could be achieved very easily with good old Photoshop. Looks like either Tiger or Panther, based on the brushed metal Finder windows. The lack of a Spotlight icon would suggest Panther.

Update: After closer inspection, it has become apparant that the poster's name, Xaoh Retsim, is "Mister Hoax" spelled backwards.  Nice try.