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Great illustrators think alike (or maybe it was the editor's idea.) Anyhow these came out at the same time. Steve Brodner's Odd Couple tribute on the cover on National Journal and Victor Juhasz Odd Couple tribute in Rolling Stone.
FSB (Fortune Small Business) cover from May 2008 and Reader's Digest for November 2009.
Fortune Small Business specifically commissioned photographer Michael Cogliantry for the FSB cover. (The type the crook is holding was actually real and made of foam core.) Photo editor for the shoot was Katy Howe Binder.
Looks as if Reader's Digest bought secondary rights to the image and added their own type in the crook's hands.
Thanks to Scott A. Davis for the images and info.