It's fake.
I was really hoping this was a real release myself, because Mercy remains unreleased and Smile is only on the fanclub promo, the digital album, and as a digital exclusive to U218 on iTunes. It pisses me off when songs as good as these get relegated to such minor releases.
The people here at u2wanderer helped me out:
1. As you pointed out, the UPC code is from the All Because of You single.
2. The mix of A Man and a Woman is actually the introduction from the acoustic version, then the rest of it is the album version. Pretty easy for anyone to splice that together.
3. Mercy has never been released officially. I believe the story is that it was on an early demo cut of HTDAAB that was stolen, but someone else probably knows the details better than I do.
I'm sure there's other evidence I'm leaving out, but that's enough for me.