Not terrible form for a low-bar squat. The author clearly knows more about barbell squats than 99% of other artists (it's literally almost always drawn horribly wrong, even just balance wise).
That being said, the biggest issue is the heavy wrist extension, that's gonna cause a lot of elbow pain very quickly. Also, their stance is too wide, it should be around shoulder width, not wider. But at least the toes are pointing outwards and aligned with the knee, and I can compliment them for talking about getting your chin down (or neck straight).