Is it art?

This has appeared on the shore of the Foveran Burn near to where it flows into the Ythan Estuary. Is it a work of art, the first exhibit in a new sculpture park, or is it the largest piece of plastic flotsam that I have ever seen? 

We enjoyed a splendid Christmas Day; the extra shows Mrs T. with her three grand-Talpids and the start of the Christmas feast.