Here is a clue to the workflow from the great meats meiers. The tutorial needs to be updated for zbr 3 but you can get the idea.
Alpha mask, delete hidden, store morph target, inflate, create diff.
http://www.computerarts.co.uk/tutorials/3d__and__animation/the_wire_technique
The technique shown here is possible to replicate, but it’s Gutalin’s incredible artistry that is much more difficult to copy.
Not much I can say that hasn’t already been said, but I’ll say it anyway. The stuff you’ve done here is like nothing else I’ve seen. You are a true inspiration, for pushing past the limits of what I thought possible. Fantastic work!
ZB 3.5 R3 CS3 2010
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just wow…
just amazing work wow
a beautiful mind 
Wow, your work looks/is amazing, I hope your ok with me taking one for my desktop background… Keep the work coming :D
small_orange_diamond
to frenkn cool man to cool
wow! More creative and more amazing everytime!
Your work evokes feelings of isolation and reverence. Truly stunning! 
pg
Spasibo …)
ZB 3.5 R3 CS3 2010
Wow L66 is brilliant! absolutely wicked.
can you create a tutorial?
pozhalusto)))
Totally and extremely beautiiful!!
So what you’re telling me is you’re a huge Star Trek fan, and foresee a future dominated by the Borg.
Fascinating work.
That’s great work~ and nice detail on it.
Did you make texture in zbrush as well?
It took me a few days to understand what Gutalin’s workflow could be but I think I’m getting close right now.
This remains a “work in progress”, small model with few details on it, but once you got the right way to proceed, the possibilities are truly endless.
And the quality of Gutalin’s work is here to prove it.
If youve ‘cracked it’ let us know how ;))))
Gutalin did give us a small walkthrough, but not quite enough as he rightly so keeps secret, because if he told us how there’d be people mimicking his work left right and centre. Its a case of ‘finding your own style’