Yes, Katie Holmes is probably actually in a relationship with Jamie Foxx. They know each other through Tom Cruz. They have been friends for a while. There is no reason that the two would not start dating if Katie and Tom got a divorce. This is not hard to believe.
For the record, multiple sources have confirmed that Jamie Foxx, 48, and Kathy Holmes, 37, are in fact dating. It's reasonable why Holmes might want to keep her first post-TomKat relationship low-key, after being one half of the biggest couple in the world -- and considering the tabloid covers, paparazzi scrutiny and jumped-on couches that accompanied it.
I do not believe that Katie Holmes is in a relationship with Jamie Foxx; however, it is not really up to me to decide personally. I do think that if they were in fact in a relationship, then there should be no issue as to why either of them wouldn't announce it.
No, Jamie Foxx and Katie Holmes are not in a relationship. Many people in Hollywood are friends, as it is a community of wealthy people. In many cases you will see these people congregating, and often you will find them coupled. This does not necessarily imply that they have a romantic relationship, nor does it imply that celebrities who behave romantically are in a defined relationship. Simply put, people draw conclusions and see what they want to see. We can assume they are coupled romantically when they announce it publicly. Until then, it's gossip.