This is all interesting feedback.  
Tax savings recognized by buying now when the FMV is close to the sp seems like a compelling reason, but only IF you are very bullish on the company value increasing in the future.

This indicates to me that MMCAP is still very bullish on POET.

Still, given the MMCAP business model, I wouldn't be surprised by a significant catalyst for growth in the near future, instigated by MMCAP Bus Dev work.