This is an absolutely great picture, the art is amazing but also the content. Most Warhammer 40k pictures are of epic battles and heroes but there are few that depict the soldiers at rest like this. Great Picture!
I wish there was more IG artwork like this; not strictly because of the quality of the painting, but more what is actually going on in the image. Rather than a massive, raging battle, we see what Guardsmen do while not fighting the enemies of the Imperium. They make small talk, they eat, they tell jokes. This adds a much more relatable dimension to the 40k universe, something much more human than the godlike Space Marines or Mechanical techpriests.
I think this piece shows the true nature of the Imperial Guard more than any other i've ever seen. These aren't the larger-than-life supermen of the Astartes legions; they're perfectly normal humans. Unremarkable in every way; yet strangely remarkable due their sheer unassuming simplicity. The Space Marines are usually rendered unemotional due to their all-encompassing helmets and armor; showing next to nothing of their inner thoughts. But these two can be connected with instantly; they seem to have the same joys, hopes, worries and fears as we would in their shoes. You can imagine them writing home to their loved ones during their off hours; playing a few hands of cards and sharing a "requisitioned" bottle of Amasec when they think the Commisar isn't watching. Amazing work!