It looks like a cross between the London System and a reversed Albin Counter Gambit, but does contain a few drops of poison. The main line (as given above) seems to score well for White, and has been played by a number of strong GM's. But based on the (few) games in my database, developing with 3. ... Nc6 seems to be the best choice, as White scores poorly.
On the other hand, here is an example of what can go wrong for Black if he does take on e4.
McShane,Luke J (2625) - Illescas Cordoba,Miguel (2624) [D00]
EU-chT (Men) 15th Gothenburg (3.1), 01.08.2005