That's done in postprocessing. The shooter carefully crops to the precise edge of the coin, and can then place the result on any background they wish. It's part of the reason I'm constantly harping on people to learn postprocessing as well as photography.
Whoever did those crops is pretty talented. They're perfect, right down to (I'm sure he did it) altering the color of the tabs on the NGC holder to match the actual background shade.
They have to be photographs - a scanner wouldn't duplicate the color to that extent. It's kind of low-end quality for a dSLR/dedicated Macro lens so I'm guessing the original shooter has a decent P&S and well-developed skills. This is well within the capability of a good P&S wielded by someone who knows what they're doing.
here's a shot at better lighting and using a photoshop editor to merge the two not as killer as the other user but an improvement compared to what I have been showing we know this dime...I call her the victim
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