When a person says EXACT all you have to do is find cases where it differs for that to be a false statement. Check out the soul patch (dark hair below the lip) in both images. Similar, yet the pattern differs. Same is true of the moustache on the right side of the image. They are close... yet not exact.
There are definitely places where the shapes ARE nearly identical. There are also places where the variations are there but subtle. So it is not exact.
However, let's assume it WAS exact.
- He cited the source and the original... He even showed it in his post.
- He claimed he used its face for inspiration.
- He recolored it...
Sorry this is NOT plagiarism and is not him claiming the original is his. He even supplied the original so no one had to go hunt for it.
There are many of those shadings for lighting and shadow that are very nearly identical. There are others that are not. So it is not EXACT.
I know quite a few artists. I also remember sitting in art class and being told to draw something, or have seen drawing classes where you need to duplicate a piece of work you are looking at. This is common. It is also NOT plagiarism since the original source he was using as a reference was provided by him.
This is a FALSE flag.