Looks more like a fan manip to me especially the way Paltrow's head has been pasted on the armour...although that doesn't mean we won't see Pepper as Rescue in the film. They talked about it briefly at SDCC last year.
I think it's real, well, real enough in a fictional story full of CGI!
Photo is fake. It's Paltrow's head manipped on RDJ's head during "Iron Man 2" skydive scene
A lego comic strip detailing the actual spoiler