Poulter has been drawn to defend his title against the 2009 Open Champion in very tough tie.
Swede Thomas Bjorn, who qualified for the event by winning the Qatar Masters, is scheduled face world number three Tiger Woods.
With American Phil Mickelson having decided to return to the event he missed last year, the only possible absentee is Francesco Molinari.
The Italian recently became a father for the first time and he will make a decision on whether to travel to the Tucso event later this week.
World number one Lee Westwood is seeded to face Japan's Toru Taniguchi in the opening round, while the only all-European clash in the provisional draw is Scot Martin Laird against Molinari's brother Edoardo.
Henrik Stenson is first reserve for the event, courtesy of his position of 65th in the world rankings.