kittey said: No, it’s not. Yuuki Aoi is Victorica’s seiyuu while Kyuubee is voiced by Katou Emiri.
IT is a seiyuu joke. Yuuki Aoi is Madoka's seiyuu. Victorica must be the one that pour that amazing wish into Madoka's brain, the wish that makes Madoka a goddess
A parody image in which the humor is derived from the seiyuu (voice actor) of one or more of the characters depicted. This is usually done either by one character cosplaying as another character played by the same seiyuu, or by a crossover of two or more characters portrayed by the same seiyuu.
This tag can also apply if:
* the character does a mannerism of its seiyuu; * the character does a mannerism of another character played by the same seiyuu; or * a seiyuu cosplays/imitates his/her character and vice versa.
Madoka is nowhere to be seen in this picture. I'm really not sure why バンボロ tagged the seiyuu in his pixiv.
Anyway, regardless of why he did it, it doesn't fit the danbooru category of a seiyuu connection, regardless of how you twist it to make it fit.