Nothing special. I made this in a few minutes. But ya know its pretty and I thought I’d post it.
I need to figure out how to do this. Very cool. 
I’m guessing UV sphere, proportional editing rotation on top, then opposite on bottom, and delete every other face loop? How close am I?
I believe I’ve done this before, but I generally keep a horizontal loop near the top and near the bottom (to keep it as one piece), not the many different pieces shown here.
The material looks nice though, sort of like chromatic aberration.
Twisted torus? Love the colors.
I guess it is a sphere, then he/she adds twist modifier and delete some faces for the space… like jblender stated…
You can do the same thing with a torus but this happens to be a uv sphere and jblender was exactly right but you only need to twist one side if ur influence area is large enough. Also just added a solidify modifier and a subsurf modifier. The oil on water surface is just a color ramp with lots of rgbrgbrgbrgbrgb and its factor is set by layer weight facing on the glossy color. This literally takes about 2mins to make.
Pretty cool! 
Real nice.
How many samples did you render?
Well, I’ve found my next desktop background