This won't be news to any experienced collectors but I think these things need to be pointed out for the newer collectors to be aware of the unscrupulous practices of certain dealers.
I owned this piece and sold it last year:
http://www.coollinesartwork.com/featured.asp?Piece=296209
This was NOT an alternative or 'first version' cover to Punisher 2099 #1, and it did NOT have the title and issue number stats on it when I owned it. After acquiring the piece I corresponded with the artist, Duke Mighten, and he told me that he was comissioned by Marvel to pencil two 'fill-in' issues with covers but that they were never published before the series was cancelled so calling this a 'first version' cover of #1 is a flat out lie.