Isn't this Homeko from the OS tans? I'd tag it if there's proof that it is.

Homeko's eye color was teal, or something of the sort. And she had a set of devices covering her ears.
The artist made it clear in 3 places that this .. thing has as red eyes as red can get.

Title: 赤目 (Red eyes)
Description: 目が赤いです。(The eyes are red)
Tags: グロかっこかわいい　 眼鏡　 赤目 (Red eyes)

I still have trouble defining the gender, what with all the traps going around these days. Nipples like girls, girly faces, flat chests ...

I guess it's a guy, if only because I believe pixiv doesn't allow what we call questionable material.