From the Sept 23 news release...

• Summarized the steps for achieving an industry-leading position in chip-scale integrated photonics, based on:
  ° Disruptive, IP protected Optical Interposer platform design and components;
  ° Intersection with large, high growth markets in datacom and telecom;
  ° Low-cost leadership position deriving from scalable wafer-level manufacturing strategy;
  ° Transformation of the Company’s financial performance through a fab-light business model;
  ° Leveraging on strong customer “pull” from a tier-one industry partner.

Poet seems to be referring to the Tier-one customer as a partner.

The name of the Tier-one company may or may not be announced at the OFC but Poet has described the Tier-one as both a customer and a partner.