I suspect that this image - found in a Spanish poster magazine, was intended to be a cover for The X-Men Vs. The Avengers issue #2. The concept mirrors the cover used for that issue. Perhaps it was too similar to the cover for issue #1, or the editors might have felt that the closeup of Magneto's head was a more powerful image. Either way, I'm excited to see Marc Silvestri X-Men art of this vintage.