Clearly a reference, (which a TON of artists do) but also clearly not a trace. You can overlay the two images and there’s a ton of spots where the proportions (and outright shapes) are different. The tie, the nametag, left pocket, etc.
 
There’s nothing wrong with tracing real life to art, btw. Just outright. There’s multiple comic artists that basically trace various poses from a stack of magazines to build their books (and it shows). If it’ll make you better in the long run, do it. This isn’t even that; this is just using a photo as reference. If he’d changed the context as well (such as turning the outfit into a business suit), there wouldn’t even be a vague issue with it.
 
What IS super-wrong, though, is tracing other ART (the No Game No Life artist got in trouble for that).

@Background Pony #79E2  
It’s funny because the description didn’t originally state that.

It’s amazing how there is always someone on the internet who can go “wait, I know that cleavage!”

Yeah, just clicked the link and the description says it was a reference, so taking the last bit back from my previous comment. My bad.

Eh, I don’t think it’s traced. I’m somewhere around TBC’s level and I can freely copy what I see using a reference (most of things; not ALL of them), without tracing, by just looking at the stuff. It might be questionable practice but it’s ain’t no tracing.
 
But, yes, he should credit the cosplayer.

@LordAdamMaster  
Officer D.Va cosplay!

@Background Pony #A68C  
So it’s from a D.Va cosplay?

I’ve seen this somewhere where they say it’s traced. Not completely but still.  
It also said the artist should At least link the cosplayer/image owner witch I do agree on.

yeet  

i see what you did here ;3

Hot!