I am in the middle of preparing an RFP so this will be brief.

Accelink as a very large company has the in house resources required to qualify the optical interposer based transceiver for commercial sales...ensure all the metrics are met. If POET was just building the QSFP and not getting into the ASIC that would be something they could do on their own but it would take longer and Accelink want to build a family of products. I suspect that POET will be going deeper with Accelink. And some of the wording in the MOU implies this.  

Now where POET is building these optical engines? It apparently is not at Denselight but at their partner’s facility. I suspect that is happening in the UK.

TB might be able to shed some additional light on this.