A new golf season is on the horizon, and the drama between the PGA Tour and LIV Golf continues to headline the sport, especially for Rory McIlroy.

The PGA Tour's merger with Saudia Arabia's Public Investment Fund, which owns LIV Golf, and the DP World Tour is on hold, and it's unknown how the sport will be affected if the entities become one. There continue to be moving parts within the PGA Tour, and all the changes seem to have altered McIlroy's view of the sport.

McIlroy on Wednesday was featured on Sky's "Stick to Football" podcast where he reflected on his past criticism of LIV Golf.

"I was maybe a little judgmental of the guys who went to LIV Golf at the start, and I think it was a bit of a mistake on my part because I now realize that not everyone is in my position or in Tiger Woods' position," McIlroy said, per Todays Golfer. "We all turn professional to make a living playing the sports that we do, and I think that’s what I realized over the last two years. I can't judge people for making that decision, so if I regret anything, it was probably being too judgmental at the start.

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"I've gone through the last two years with this altruistic approach where I've looked at the world the way I've wanted to see it. Ultimately, you can say what you want and do what you want, but at the end of the day, you're not going to be able to change people's minds. You're never going to make them decide based on what you say. I wouldn't say I've lost the fight against LIV, but I've just accepted the fact that this is part of our sport now."

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McIlroy's comments were a complete change in tone from his original perspective on LIV Golf. The 34-year-old was one of the league's biggest critics, which drew the ire of its biggest backers like Phil Mickelson.

However, top players like Brooks Koepka have helped change the narrative with his second-place finish at The Masters and his victory at the PGA Championship last year. Jon Rahm received a massive payday when he signed with LIV Golf, and he should serve to continue to boost the league's reputation.

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"I wouldn't say I've lost the fight against LIV, but I've just accepted the fact that this is part of our sport now."

Rory McIlroy reflecting on his LIV Golf critcism

"I think at this point with the whole framework agreement and the merger news in June, it has legitimized what LIV was trying to do, which then made it easier for guys to jump over to LIV Golf," McIlroy said. "Jon Rahm hasn't got any of the heat for going like the first guys got for going. Jon is a smart guy and I think he sees things coming together at some point so he's thinking that he'll take the upfront money, which is his prerogative, and if things come together, he'll play LIV for a year then come back to play on the Tour and play some team golf.

"I thought it was a smart business move from Jon -- it's opportunistic. I think he sees that things will come back together and he's in a lucky position. There's not one person that wouldn't want him on our Ryder Cup team because of how good he is, so he was in a great position where there wasn't a ton of risk involved for him to go. I've got no problem with him going if that's what he wants to do and he thinks that's the right decision for him and his family. Who am I to say any different at this point?"

McIlroy admitted the money LIV Golf spent could have been better served in grassroots endeavors. He also claimed he never received an offer from the league.

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The four-time major champion does have other projects he's working on to help grow the game, but the developing relationship between the PGA Tour and LIV Gof likely will be a focus heading into the new season.

Featured image via Kyle Terada/USA TODAY Sports Images