This is definietly an Art but not Photography at all.
I don't think so we can call everything as photography which provide photorealistic image.
This scanner art is a form of digital art, like digital photography, but a digital photogrpahy standing somewhere in the line between digital art and photography. Depending how many, and what kind of manipulations was made on the digital image, it still can be photography, or can step over the line into a digital art.

Why we can't call the scanner art as photography? To understand it, we have to take a look around in other art forms.
Let's start with painting. It is a pictorial art form, but just because creating picture like photography or drawing, we can't put them in a same category. They are all pictures but they are not same!
But it is not enough, because even the painting is divided mostly for two different category: oil painting and watercolor! Both are painting, and made by hand, but yet completly different! Need different technic, different skill, different materials! They not called just simple as painting a hand created picture. They are called in a distuingished name! Oil painting and water color! It is as much different as digital and conventional photography.

Then here is a drawing. Also can be down using different technics, and tools like pencile, or crayon, or pen. And just because a picture was drew with different tools already get in a separated category! People consider it as a whole different type of art based what kind of technic was used! But basicly a drawing is also a pictorial art created by hand, like painting!
Why we do not call just drawing all the art form what create a picture by hand? If we call all the art form as photography, which create photolike pictures, then we should to call all the picture creating art made by hand as drawing.
But is not gonna happen! So why not we just give a name for every new art form which is describe it as close as possible? Like the name of watercolor! If we hear that: "watercolor", we know immediatelly, what it is! If we hear, pencil graphic we know what it is. If we hear photogrpahy, we know what it is! Or least we knew before, but todays almost every pictorial art form which involving computer graphic also called photography, what make a lot of confusion!
If we can call in a different name the oil painting and watercolor, we should call in different name the digital art forms too!
So the scanner art is not photography it is scanner art, or as it called scannography, not photography. Also a picture which was created by digital graphic tools such as Photoshop, should to call digital graphic, even if it was based on a photograp. In this case there is no confusion, and the viewers knows what is it just by the name of the art form!