Stacy Chin explains the difference between customer and end user in DoD SBIR proposals. The customer is the paying defense agency; the end user is the person operating the technology. Naming both specifically in your proposal gives you a competitive advantage.
Chapters
Know the difference between your end user and your customer within the DOD. When pursuing a DOD SBIR application, no matter the phase, it is critical that you understand who the customer is and who the end user is for your proposed innovation. So let's define who these people are. So the customer is the party within that defense agency that will be paying the startup for the innovation or the final product. In contrast, the end user is the party within the defense agency that will be directly engaging with the technology itself. And depending on your innovation and the problem you're trying to solve. Sometimes the customer and the end user are the same, but other times they could be very different. And in your SBIR application, both Phase I and Phase II, it is super important to make that distinction. If you can identify and even name drop which defense agency, organization, or group you are targeting as the end customer and end user, this would give you a huge advantage in your proposal.