It's a one-off from an extras pack eroge by Black Lilith. They call them their IZMs. Sort of a short story. The two are trained spies, sent into a highschool serving as headquarters for their enemies. The one on the right was caught, raped, the one on the left came looking for her and was caught, raped. Then drowned in a tub of semen, re-animated/repaired as a sex bot and sold at action, which is what's happening in the pic.