Yep, there's a slight blur around the neck where the head was joined on, and compared to Wilmer, that guy is rather differently-proportioned, and also has much larger nipples if you compare to a real topless video (yeah, I said I wouldn't post anything here, but...):

http://that70scentral.com/clip.php?id=33
(you have to bypass an advert after clicking on 'download', but it's nothing terrible)

That naked image seems to have originated from the always-dubious hot-male-celebs site and its collection of 70s Show photoshops:

http://www.hot-male-celebs.com/preview/that70sshow.html