What is happening on the album cover? (This is Acting)

I actually have no idea what is happening on the cover of This is Acting. It seems that most sources say it appears to be a manikin head, again (just like 1000 FOF) with a "Cruella de Vil like" wig. As for the nose of the "manikin head" it is very scrunched up so at first I assumed it could've been one of Sia's friends making a funny face but upon later inspection, I realized that it was tape on the face's nose and it would kind of rule out the possibility of it being a manikin head. And the arms I know are Sia's (because of her tattoos, ring, and also they do not appear to be coming from the head). But anyways, if anybody really knows what is happening on the cover, I would love to hear what it is, but I'm just kinda curious.