It came from facebook, so I'm going to assume it's fake ;P also I may be wrong with this, but I don't think the Naruto manga artists generally use that particular style of faded "whooshing" effect in the Naruto frame. The inner collar is also a little too detailed -- things like that are always a solid black (with a white outline when the black inner meets the black outer). Maybe I'm just nickpicking, but hey.
Fantastic art skills though, I'd love to meet whoever did that. I do wish it were real. xD