Android 3.0 Test Build Unofficially Breaks Cover?

Interestingly, our friends over at Phandroid have received a picture of a Nexus One supposedly displaying a version of Android 3.0(Gingerbread?). While I am extremely excited about the possibility of this, I am also very skeptical about a test version of Android 3.0 in the wild this early. Also, we have to remember that it is extremely easy to fake the firmware version using a little Photoshop. If this is real, why are they covering the top portion of the Nexus One? Does this even look like a Nexus One to any of you? It does a little bit to me.