Keep in mind that this is just the top left corner of the ship, and that it clearly extends further out. The ship has Federation colors. Is this concept art of the Federation flagship? After all, it makes much more sense for them to have their own design. (Also note, the Federation and rebel cruisers differ, as well.)
This part of the ship alone has enough rooms to have all of the systems and subsystems in-game (Important = Pre-AE, this ship is long before that update.) Not to mention, it has hallways, which most ships don't, as you usually just walk through other rooms. Even the Rebel Flagship doesn't have corridors.
The ship itself also appears to be under construction, as can be told by the exposed engine (?) At the top of the cover.
I'd like to get it out of the way that this is, in fact, NOT a scrapped background. The ship has exposed rooms, and that wouldn't work well as a background.
This also seems to be something useful (or disappointing, seeing as it is unfinished) for someone who mods.
To finish this thought up, here's the picture of it.

Thoughts?