I have this penny I got as a bonus for buying...I don't remember , can you guess the grade / grading Company too .
Grading-easy peasy ( I won't guess here because I don't know.) I'll simply recall an Ebay seller in Australia from 10-15 years ago.He was " finding" buyers for his "MS71 better than Unc coins". He ended up in the Supreme Court regarding his trading practices.
As a novelty? Sure. You may never see another. As a "serious" TPG Lincoln? No, of course not. (I would probably keep it slabbed for the novelty but I'm strange that way)
I have seen plenty of ngs coins in CO. My opinion they are always high. Even some that are strait graded that have obvious damage. But all TPG's are known to make mistakes.