I think the fact that the photo appeared with the article entitled Have You Accepted Tim Tebow as Your QB and Sunday Savior? emphasizes the fact that it was intentionally meant to look like Jesus. He is always talking about his christian values but this photo & article just makes me take him less seriously
http://www.huffingtonpost.com/2012/08/15/tim-tebows-sexy-jesus-pose-gq-photo_n_1778500.html