As a not-so-proud owner of an officially bad back, this kind of shot always makes me wince. I can’t imagine my physical therapist declaring it an approved way to stretch. On the plus side, this set-up does at least have a lot of padding for his wrists and ankles, making it better thought out than similar ones I’ve seen. He just better hope she doesn’t stand up and try pump the swing high like we used to do as kids.
I believe this is by the French visual artist Eric Madeleine in a series titled Corps-objet (Body Object).