Square gears. Oval gears. Goldfish and squid gears. My brain says none of these should work, but my eyes beg to differ. It feels like he's breaking the rules.
I'll answer your last question first. A long time ago, I and several buddies from work, from as far away as France and Turkey, started emailing each other jokes and other curious things, as we found them. The group quickly built up to around 30 active contributors. I take some of the best finds and post them here.
Now, for your first question. His name is Clayton Boyer and he's made quite a few of these impossible gears. Here is a "do nothing" box he made.