Tommy S. Gordon's head and torso are not flesh at all but the front end of a steam locomotive. Tank Engine is a Mutant Quirk out of Vigilantes, and it closely mirrors another ability in the same series, Diesel Engine.
Tank Engine belongs to Tommy S. Gordon. It is classified as a Mutant Quirk of close range, and it debuted in Chapter 44 of Vigilantes.
The Quirk replaces the bearer's head, along with the whole of his upper body, with the front locomotive of a train that runs on steam.

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Tommy S. Gordon is the character known as the Tank Engine in My Hero Academia. His Quirk, Tank Engine, replaces his head and upper body with the front of a steam locomotive.
Tank Engine is a Mutant Quirk with a close range profile. It first appeared in Chapter 44 of the Vigilantes spinoff.
The Tank Engine Quirk replaces Tommy S. Gordon's head and the whole of his upper body with the front locomotive of a steam powered train.
Tank Engine closely resembles Diesel Engine, another Quirk that appears in the Vigilantes series.
Tank Engine first appeared in Chapter 44 of My Hero Academia: Vigilantes. It has not been shown in the anime.
Looking for more on Tank Engine? The My Hero Academia Wiki on Fandom has a dedicated page with community notes.
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