I'm sorry, but all I can think is "What IS that thing?"

Some kind of organic foam bath product, obviously.

Looks like a sea cucumber to me. Why that would be in a bath is a separate subject entirely, though.

I first thought it was one of those female silicone "massagers". Makes more sense, all things considered.

Still surprised me a bit since it's official art for a non-hentai (non-explicit at least).