I doubt it. 61 notes is excessive for that kind of accordion and would call for a larger height in order to squeeze in all the requisite reed plates. In contrast, 41 keys is a standard number of notes. So I lean towards the 6+6 style layout on the buttons as it perfectly matches the amount of purported piano notes.I suspect that this is a 3 row CBA with some dummy PA keys attached to make it pass for a PA to the casual observer at a distance, otherwise known as a "finto piano accordion "
There's a number of references to these online. Here's one:
And see here:Reddit - The heart of the internet
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Here is some weirdness: the slant of the lines joining corresponding buttons in first and third row _differs_ from left to right. However, if you continue those lines to the corresponding piano keys (in my 6+6 theory), they tend to connect to the correct key since the piano keyboard is slightly more spread out than the buttons, having a slightly larger span for one octave.