That is not my Christmas tree, but my neat streak rather approves of this level of deconstruction! It's the work of Ursus Wehrli and can be found in his book Die Kunst, aufzuräumen ('Tidying up Art/The Art of Tidying Up' - no text, pictures only), in which he takes everyday objects or scenes and re-arranges them in their constituent parts.
This book is an extension of Wehrli's orderly versions of well-known paintings, some of which you can see in this video - I particularly like his super-tidy Jackson Pollock, but it's all good fun.