Siege,,my first thought was,,,'he ran into a fly tier !
I have no clue really but I have known vets to shave animals that were severely infected with mange. Mange is terrible and can get all over an animal ,,head to rump. Maybe the DNR or someone captured an 'ragged' bear and had to shave it to treated it,,,who knows
Photoshop ? I dunno,,looks like a real bear to me..but I'm no expert on photography. If you've ever skinned bear,,that is now the skin lays,,it's not super pliable even on the animal.
All I'm certain of,,,as I said,,if i met that thing in the woods,,,it being a bear would never cross my mind. I'd grab my crucifix and start worrying about my soul !
It's demonic looking even