This is the cover to Detective Comics #0 by Graham Nolan.
And this is a painting by Mike S Mall on sale for $900.
As Graham Nolan says,
In Swipe File we present two or more images that resemble each other to some degree. They may be homages, parodies, ironic appropriations, coincidences or works of the lightbox. We trust you, the reader, to make that judgment yourself? If you are unable to do so, please return your eyes to their maker before any further damage is done. The Swipe File doesn’t judge, it’s interested more in the process of creation, how work influences other work, how new work comes from old, and sometimes how the same ideas emerge simultaneously as if their time has just come. The Swipe File was named after the advertising industry habit where writers and artist collect images and lines they admire to inspire them in their work. It was swiped from the Comic Journal who originally ran this column, as well as the now defunct Swipe Of The Week website.