Jesus' anatomy is off. Compare the muscles on his abdomen to that of Adam on the ceiling of the Sistene Chapel. It certainly doesn't seem like Michelangelo to me, either.... If you ask me, it looks a lot more Spanish ... something about the Mary's pose, and her eyes.
On the other hand....
It’s creepy
Compare his Christ in the "Final Judgment" or in the "Pieta"
to the portrayal by Michelangelo's contemporaries Verrochio and Da Vinci.
Later artists, like Caravaggio, would follow Michelangelo's example and depict Christ as a large man.
I would be very surprised to find that this is a Michelangelo.