It's listed as having 400 pages, so it's probably the same thing as the Valkyria: Development Artworks (Japanese) book except a lot cheaper and in English.
Publisher: Udon Entertainment (January 15, 2011)
Udon is the same company that released all of those Capcom artbooks and I have a few of them and they're really cool.
I emailed them and got a very quick response here it is:
"We should be doing a press release about the book in the next 2 weeks or so. But basically it is a localization of the 400 page Japanese book “Gallian Chronicles: Development Artworks”. Contents should be pretty much exactly the same as the Japanese version, only in English."
Edit: New Lower Price: $31.49!
Barnes and Nobel: $33.74
Edited by KillerRamen, 24 August 2010 - 02:32 PM.