I may have to watch some more hentai before I'll know where this is going.

that is a Chionarctia nivea , a type of moth found in russia, china, korea, and japan. I dont know the full story on what's going on in this image, but it seems someone is blowing air into the chest of a fixed dead moth, The bottom of this moth is retractable and can take two forms, (one is for reproductive purposes, i believe). The air expanded the bottom of the moth, showing it's reproductive form.