The more I look, the more these differ. Similar, for sure, but actually different. Can someone more familiar with what constitutes an infringement here chime in?
It looks to me like the mtg image used the figure from the Cyberpunk art as the base for the second figure, and made some slight changes.
So it would be unauthorised reproduction of copyrighted artwork for profit, if I'm not mistaken.
Could also be that it was mostly regurgitated by an AI and used as a base, which at this point would be even worse for Wizards' PR I reckon.
If you flip the art it becomes even more apparent. You can see the background follows a similar composition as well. Not sure if it would hold up in court as a one-off (assuming this is the only case of plagiarism), but certainly enough for WotC to drop the artist
If you instead compare the foreground figure with the background one on the card, you'll see that the art styles are fairly different. It becomes kind of obvious that the one in the back has been copy-pasted from the other artwork, then modified.