sure looks like a cassette to me. Either way the small cog will unscrew with enough leverage and liquid wrench but I bet it is really ceased on there. I would using a vice to hold a chain wrapped around the small cog (lock cog) and a good chainwhip with at least a 3ft cheater bar on the other cogs to try and remove it if it is really stuck.
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1 Super Record bike, 1 Nuovo Record bike, 1 Pista, 1 Road, 1 Cyclocross/Allrounder, 1 MTB, 1 Touring, 1 Fixed gear