Master Mirror in the game intro and what's it about?

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So in the expansion release trailer:
We can see MM talking to someone on the bottom of the sea (after the ship capsized), apparently to someone who he had a deal with before and obviously the time to collect was nigh. Do we know who the person in question it is? My first assumption was that it was obviously the Usurper (I mean the trailer makes it damn obvious you should think that lol) but reading the lore he didn't die in a shipwreck, he died in the imperial palace when Emhyr and his supporters stormed it to overthrow him. - Right?
So whoever it was down there I bet he had some "safety clause" in the contract saying that GO'D can only take his soul if they meet on the bottom of the sea/ocean. :p And just like Olgierd Von Everic (the condition to meet on the moon) I'm sure he thought that was rather implausible to happen. :s So who do we know in the lore to have drowned at sea (other then Pavetta)?
Or is that just how afterlife looks like, or is it MM's waiting room before a scheduled appointment? Or is it just his realm that he brings souls to like how he has a realm for "playing games" when giving Geralt a riddle?
 
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