I don't believe your statement is factual. USGA sets the field at 156. If you give a special exemption then the possible qualifiers go down one so giving Tiger a special exemption does take a spot away from someone.
Just add Whan to the list of people in golf who need to go. Checking the list of exemptions, the last is a "special exemption". Since Tiger can't meet the handicap requirements any more, it has to be extra special.