>>5731396As others have pointed out, there's no speculation to be made – it's a fake head. The "real head" is tucked directly behind with the ears sticking out.
If this seems like a new precedent to you, just look at MP Primal. The character design obviously implies that the face flips inside out and forms the chest, but the MP toy cheats to achieve a more accurate look.
This has already been brought up, but Primal and Cheetor are setting up a consistent pattern for what to expect of MP-BW as far as cgi-accuracy, beast mode compromises, and willingness to cheat the transformation (and hopefully the water-transfer decal technique). Take it or leave it.