I have seen a few Klingon fans attempt the costume, but not as screen accurate as you would think. To be fair to them, they based their costumes off of the deleted scenes from the first Abrams movie.
To give you all a heads up, for those who are looking for a cheap alternative or possibly a project, this year Rubies (you know, the ones who put out the crappy Klingon Halloween costumes) is releasing a helmet to go with their child and adult
Into Darkness Klingon costumes. The price will be around $16-18. Spirit Halloween stores plan on stocking them. I went into my local store to see if they had them out (they didn't), but they did have the
300 style helmets. I suspect that the Klingon ones will be like them or a cheap rubber helmet (which would suck).
Here's a link to the helmet.
If you want something a little more realistic (as in weight and sculpt), there is an RPF member who posted his version and is selling copies of his work. I can't find the thread, but it's here. I'm sure someone will post it after me.
Also, here's a link to the Klingon props (
Facebook page) created for ST: Into Darkness. In case anyone wants to study closer pics.