I thought they were two Lukas at first, but apparently, he is actually Luki, the genderbent version of Luka. Luki sings one or two octaves lower than Luka, giving her a male voice despite using the same voice configuration. Among the Japanese fandom, voice configuration is often the way Genderbent Vocaloids are created.
In any case, great cosplay by Astellecia and Hiyuki! Please be sure to visit their galleries too!
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