First released on January 30, 2009, Megurine Luka is the voice of a 20-year-old girl who can sing in both Japanese and English. Her voice actress is Asakawa Yu and she was designed by Manga Artist, Kei, the same designer of Hatsune Miku, Kagamine Rin, and Kagamine Len. Like her predecessors, Luka’s is based on “sound” (ne) combined with the term “circulate” (meguri).
According to this blog, the cosplayer is known as Ibara, and she has a ton of cosplays done already. I think this is one of my favorites from her works though. Thank you for sharing this!