At the risk of invoking my inner raku here, it's pretty freaking cruel. The dog is obviously completely miserable and uncomfortable. Any grooming that needs done should strive toward minimalism and what the dog itself might strive toward were it somehow not domesticated (admittedly, I'm not quite sure how that'd work. But this is terrible.)
Pomeranians are descended from Alaskan dogs and have two coats, thus if you are in a temperate climate you have to trim them like that or they get both matted and uncomfortable.