Agreed, Klaatu, that does seem to be an American soldier looking out the commander's cupola of the tank. Yet, the tank appears to be undamaged so it may have been abandoned for lack of fuel.
The Tiger tank was one of the most feared weapons of World War Two. The Tiger tank was very heavily armoured and carried powerful weapons on board.
The development of the Tiger began as early as 1939 The first Tiger prototype was scheduled to be ready for Hitler’s birthday on April 20th, 1942.