In the Beginning...Video game anthropologists take note, this may be Wing Commander's cave drawing! Here we have the earliest known piece of Wing Commander artwork: an action mock-up used at COMDEX which would eventually go on to become the basis for the game's box art.
The most obvious difference is Spirit, sans helmet and labeled "Lt. Sakara"--but the rest is actually very different as well. The hand is different and the entire cockpit is parallel to the viewer instead of angled. It lacks cross-hairs and laser fire, the Kilrathi ships sport different markings... well, see for yourself: