What is it?
It looks like a New Improved of sorts.
It has a bar attached to the one side of the topcap which prevents you shaving with that side (no matter which side you have it on).
The one side is a Open Comb and the other has no slots of any sort. Its almost like it's a Single Edge tester razor. There is the number 36 on the one side of the topcap and base plate and this leads me to believe that the bar was mean't to block the side with no slots.
And - Yes, it is a Gillette.