It’s a special relationship, but as in the Finn and Rose romance in Star Wars: The Last Jedi, or that look Poe gave Rey weren’t already an indication, it seems that J.J. has no intention of revealing Finn and Poe as gay.
Finn and Poe may not be boyfriends, but they are quite intimate with one another, not in a romantic way, but with regards to their openness.
Their relationship represents a different view of masculinity where they can be open and honest about how they feel while still being brave warriors.