This is a game character. The soldier was sculpted in ZBrush and final images were rendered in Marmoset Toolbag 3. I used the new skin shader with PBR shaders and textures to really bring this man to life. For this character, I used the face of Vincent Cassel the French actor as a reference. I made a tutorial about making the polygon hair: https://kollarandor.com/tutorial/fast-way-create-polygon-hair-character-maya/
The head has a detailed geometry with a great edge flow that is appropriate for facial rigging and animation.