Strange egg case ID?

[hemmy]

I found this strange egg case(?) on a pine branch. I turned it over and opened it up to find these white eggs(?). The tree has been attacked by pine tip moths this year, but they don’t look like the ‘net images for moth eggs.

Any ideas?

 

[Dav4]

No idea on the pest's ID, but that's kinda gross... and scary!

 

[Potawatomi13]

They look like larva. Maybe waiting for spring to emerge? No idea of species but strongly suspect not good for tree.