This is a telescopic view. The trails here are not due to the Earth's rotation but because the comet moved in front of the stars.
The comet does not have a dust tail but the blue tail just visible is an ion tail: charged particles blown away by the solar wind. It therefore points away from the Sun, like all comet tails.
This image won me a Highly Commended in the 2012 Astrophotographer of the Year competition at Greenwhich.