"I get it. It's made for TV," he said on the eve of the tournament's start on Wednesday.
"It may be more exciting for the fans to have this type of format. But as players, I think it's not the best identifier of who is playing the best throughout the year.
"With that being said, I'm starting this week with a two-shot lead and, I mean, I'm not complaining about it. It's pretty nice."
It's the second consecutive year that Scheffler will begin the season-ending event with a two-shot lead.
He began the final round last year with a six-shot lead, only to see it quickly evaporate while Rory McIlroy surpassed him to claim a record third FedEx Cup title.
Jon Rahm, whose fourth victory this season came back at the Masters in April, admitted he was fatigued after being in contention week after week.
Similarly, Scheffler is coming off losing a 72-hole lead at the BMW Championship when Viktor Hovland shot a course-record 61 last Sunday.
Scheffler, the world No.1, also had a streak of 19 consecutive events where he finished 12th or better snapped last month.
"I think at this time of the year you just get a little bit fatigued," Scheffler said.
"It's been a long season and to get to this point now -- this is our third week in a row, and we're going to get some pretty high temperatures this week, so it's going to be a gruelling week as far as the actual tournament goes."
Scheffler altered his routine a bit this week to focus on getting more rest, which he plans to get plenty of after Sunday's round is complete.
The 27-year-old will return home to Texas and not compete much -- if at all -- during the PGA Tour's fall swing.
With the schedule shifting to a calendar format for 2024, Scheffler will pick up the sticks in earnest for next month's Ryder Cup but otherwise plans to be out of the public eye for the rest of the year.
"I'm not going to do much," he said. "I'm going to play the Ryder Cup. I don't know what I have planned after that, but it's not going to be much. You won't be seeing much of me. I'll be hiding."
Scheffler hasn't won since The Players Championship in March, and wants to add a FedEx Cup to a trophy case that also includes the 2022 Masters.
"I want to win the FedEx Cup. I think in our sport the majors kind of stand alone in terms of that type of kind of distinction in the game," he said.
"I wouldn't say that it is the best format to identify the best golfer for the year ... but I'm definitely grateful to be here and grateful to be in the position that I'm in."
