Except that she's not dead yet in this pic. So it's not heart breaking. And I don't think this pic got any relation to THAT scene. Just a regular fanart.
Hmm... maybe you're right, now that I look at the pic again. Or it's just vague enough to be interpreted both ways. I was judging by the tears in Kyouko's eyes and the fact that their outfits are the same as they were in "that" scene. I figured that once she laid Sayaka's lifeless body on the bed and once she was finally alone, the weight of what happened finally hit her and she broke down -- well, as much as Kyouko ever "breaks down" anyway.