No I don't really think so.

Windows only reads the file extension. File format and file extension are two separate things but they practically always go hand in hand because it just makes everything much easier.
I downloaded the sunflare-Thumb.jpg from your Mediafire link, opened the image in Notepad++ to make a rather crude check of the image header and:

I don't claim to understand everything there nor is this the correct way to check image headers but the there is enough ASCII data to tell me the following:
The image is a PNG image
The image uses some sRGB color space
The image was saved using Paint.NET
Here. Download this file and see what Windows says about it:
http://mirror.dataorb.net/kangaroo.penguins-live_in-theSOUTH_pole!The file name is:
kangarooThe file extension is:
penguins-live_in-theSOUTH_pole!Yes you read that right. The file extension is that long, has dashes and underscores, uppercase letters, as well as an exclamation mark. My point is that the file extension can be just about anything and it doesn't necessarily tell anything at all about the file contents. Here's how the file looks on my Windows 7:

Windows says it a "PENGUINS-LIVE_IN-THESOUTH_POLE!" file which is simply how Windows chooses the display the file extension. All upper case. Character case has no meaning in a file extension.
That file is actually an image. Change the extension to .bmp and open it in your image viewer. Then come back here.
Curses! What sort of magic is this? An animated BMP file?! That cannot be and it indeed is not. Ha! You've been tricked! Let's see what that file header says:

As expected. It's a GIF file.
I have no idea what that Netscape 2.0 is doing there but I found it amusing.All modern browsers read the file header and not the file extension. Here, open this link:
http://img.dataorb.net/kangaroo.penguins-live_in-theSOUTH_pole!It's an animated the GIF regardless of what the file extensions says.
It all boils down to this:
File EXTENSION is not the same thing as file FORMATFile format defines what some file actually is. File extensions is just for conveniency.