It's based on the front cover of the ABC News 24 press kit which was released this afternoon:
Also, what's the story behind this image from The Spy Report? Is it part of the channel's graphics package or is it some kind of mock-up?
Now, if that's isn't 'MS Comment of the Year' - then I don't know what is! Clearly, someone is extremely exciting about ABC News 24's launch!
I am going to have to stop reading through here, it's making me come over all talkback radio.