Just looking at that picture again. I am not familiar with the city outline of NYC (except the WTC, of course) but it looks to me like SF. The other buildings. And I don't recall seeing a picture from that kind of angle of NYC that has a bridge right there. I've been over the Bay Bridge countless times; that almost might be a picture from Treasure Island maybe? In the middle of the Bay for those not familiar with the terrain there.
The hills almost have an arid California look to them; of course there aren't any that close to SF if that is SF. But there are some big ones in South SF like that.
I thought the hills looked quite similar to the ones in the Bin Laden videos...........Afghanistan?
Also, is that a flag in the upper left corner? Gold sun with bluish rays around it? I googled "national flags" and could find nothing remotely resembling it.
I'm not sure but the other buildings do look a lot like NYC ... haven't been able to find a photo from that exact angle to verify it though. There isn't a bridge in that location however.
The photo is clearly a composite, even if it's not NYC. I'm not sure that the exact city would matter from their point of view as long as the jihadi banners and the WTC were clearly visible.