Ken, that's a stumper. I, like you, have never seen a disc set up like that.
It appears (as you say) to be based upon the long frame of an off-set. But I don't see any practical advantage to arranging the tandems in an stepped fashion like this while also hanging them even farther off of the back of the tractor than is necessary to achieve this function.
I wonder...........might it be a homemade re-engineering job? For what reason I don't know but it looks like a reinvention of the reinvention of the wheel. It's not a terracing set-up.
Like you say, a "variable" configurable tandem/off-set mounted disc but I can't see the reason for it.