DeChambeau made the statement ahead of the 2020 Masters, which was held in November due to the Covid-19 pandemic and came just two months after he had overpowered Winged Foot to win the US Open by six shots.
"I'm looking at it as a par 67 for me because I can reach all the par fives in two, no problem. If the conditions stay the way they are, that's what I feel like par is for me," he said.
However, in reality DeChambeau recorded rounds of 70, 74, 69 and 73 to finish in a tie for 34th, was 46th in 2021 and missed the cut last year.
"I don't think I regret anything I do," DeChambeau said when asked about the comment on Monday ahead of this week's Masters.
"What I do understand is that I have a lot of respect for the course. Because of that statement people think I don't have respect for the course. Are you kidding me?
"This is one of the greatest golf courses in the entire world, and if anybody thinks I don't have respect for the course, they'd better go check out who I actually am because it's not accurate one bit.
"Hypothetically, theoretically, look, if you make 18 birdies it's going to be 54, right? Unattainable. A 67 every day, unattainable. It can happen, but is it likely to happen? Probably not.
"With the distance I'm hitting it and was hitting it, I thought there was a possibility, but that's only with your "A" game, and I should have rephrased that.
"Long story short, I don't want anybody to take it out of context. And clearly I shot 12 over last year and missed the cut. So I shot like 32 over par. I can make a joke about it."