A group of new characters were introduced in this week's The Walking Dead #127, but these men don't look much like anyone introduced there. Some commenters on The Walking Dead's official website have noted a vague similarity to Luke, with the whiskers and longish hair, but Luke appears to have black hair and it was not depicted as anywhere near that long on the cover of #127.
Of course, these could also be familiar characters who look very different because of the two-year time jump between #126 and #127, and/or who are simply obscured by the rain on the cover. The padding and clothing they're wearing seems similar to the makeshift armor used by Jesus and Heath in the most recent issue, suggesting that they've either come from the Alexandria Safe Zone or with someone with whom Alexandria trades, giving them a similar source of goods.
Another commenter noted (accurately) that so far, in the wake of a protracted battle with other humans in "All-Out War," zombies seem like the series' principal threat in the "New Beginning" status quo for the first time in a while. Every issue from 127-130 seems to show survivors coping primarily with zombies rather than other people.
It does kind of look like the pair could be twin brothers, as well; while it's hard to say with the rain obscuring everything, the fact that they seem to have the same colored hair, the matching-but-worn-differently dew rags and the same whiskers and basic head/facial shape and coloring, it could very well turn out to be. The Walking Dead -- both in comics and TV -- has had a number of twins show up, including (in the comics) Donna and Allen's sons and Hershel Greene's daughters Rachel and Susie.
You can check out the solicitation text, as well as the cover both with and without trade dress, below.
THE WALKING DEAD #130 STORY: ROBERT KIRKMAN ART: CHARLIE ADLARD, STEFANO GAUDIANO & CLIFF RATHBURN COVER: CHARLIE ADLARD & DAVE STEWART AUGUST 13 32 PAGES/BW/M $2.99
There were whispers and I was afraid.