Spotted this on the street the other day in Manhattan. Someone definitely has a fetish for black electrical tape. The mirrors are kind of a mystery to me because if you want to see what is behind you, the mirrors should be on the outside of the handlebars. With this set up, it seems that rider would be looking at him or herself.
Not sure how comfortable this would be, but a hack it is.
A you a tape warrior, let us know.