This is my 1000th post! I don't know if that's something memorable or not, especially given that 99.9% of my posts are reblogs and such... At any rate, it was enough motivation to post something of my own. It's only a pencil sketch, mind you, and the anatomy is nowhere near perfect, but I don't think I'm ashamed of it.
Yes, these are Kefka and Tina/Terra.
This scene would take place at some point before the start of the game, maybe a few years before? In my head-canon, Kefka was the general in charge of the takeover of the Kingdom of Tzen, and I base that assumption on the fact that the whole royal family was slaughtered by the Empire. Now, I don't see Leo doing something as barbaric not even at the emperor's command, and Celes already got Maranda. So, three nations, three generals, and we never hear of anything particularly truculent happening during Albrook's conquest, so yeah, Leo gets Albrook and Kefka, Tzen.
In this scene, Tina is welcoming Kefka back home. They're both wearing imperial uniforms, because it's more fun that way. She's also wearing Kefka's general hat, which is sitting crookedly, too big for her head ;)