Yep, that's Omuratchi (
https://tamagotchi.wikia.com/wiki/Omuratchi), one of the many Tamagotchi Plus rejects by Bandai Japan.
When making the Tamagotchi Plus, Bandai Japan created a lot of new characters. While some of these characters (such as Memetchi, Hanatchi, Androtchi, etc.) made the final cut, a lot of the characters did not. These unreleased characters were then later used across multiple releases, either as guest characters on the Deka Tamagotchi, on special releases of the Tamagotchi Plus, as new adult characters on the American Tamagotchi V2 and V3 or as debug characters for the Japanese Tamagotchi Plus, and American Tamagotchi Connection (V1), V2 and V3.
The character in the picture there, Omuratchi, can be found on the Deka Tamagotchi as a guest character, as well as a debug character on the Plus, V1, V2 and V3, as you've shown. Oddly enough, his caricature form was also included as a hidden extra on the American V3 TamaTown, as well as a character called Maikutchi (Mictchi).
He gets his name Omuratchi from his physical representation of the Japanese food Omurice.