Interesting. I’d say vice job... but Jefferson is in the correct alignment, yet the lettering is in a mirror alignment. Maybe a photoshop coin?
I'm not convinced that's what it is. Nickel is hard. Really hard. Even being 75% copper, a US nickel alloy is going to be harder than any other US coin. And, in order to make this image, you'd have to impress a genuine nickel, or, more likely 2 genuine nickels, into whatever material it is. I don't think you'd get a very clean image like this by impressing a nickel into a nickel planchet.