I don't think it's a vincent. In fact, I'm not sure it's a real motorcycle at all. Looks like it has bevel driven overhead cams (Vincent never made any of those, that I'm aware of), plus it's got an awfully 2-dimensional looking rear wheel hub. Whatever it is, it's been heavily Photoshopped.
The entire shadow the bike's casting is fake. Look at the rear hub. The perspectives don't line up properly elsewhere, either. I may be wrong, but I'm guessing it's a brand new, 2006 Mindfuck Special. There's too much about the pic that's fishy.
And Brough Superior never, ever made anything that fugly.