Seems to me you're and Goodfella are trying to cast doubt on the POET and CAI relationship.  They have signed an agreement (below) which encompasses development and production of POETs StarLight engine, a PO has been forthcoming as part of this agreement.  Seems to me there is a binding agreement, which has been in the works since Feb 2022.  This is what David Lazovsky had to say back then. 

The customized Optical Interposer platform that we have co-developed with POET is among the most advanced of its kind in high-speed computing,” said David Lazovsky, founder and CEO of Celestial AI. “POET’s Light Engines provide us with precision optical power sources in a highly integrated form factor that meet the requirements for our Orion AI accelerator products.” 

https://www.lightwaveonline.com/optical-tech/components/article/14293024/poet-technologies-intros-poet-starlight-external-laser-source-reveals-first-customer#:~:text=in%20AI%20applications.-,POET%20says%20that%20Celestial%20AI%20has%20signed%20on%20for%20development,leverages%20POET's%20LightBar%20platform%20technology.

What other evidence do you require as evidence of a binding agreement?