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By John Maginnes
PGATOUR.com Contributor

ATLANTA -- Call me materialistic and shallow. You certainly wouldn't be the first. I consider my view of the almighty dollar to be simple, nearly pragmatic. I haven't always been this way. A couple of decades toiling in professional golf's version of limbo turned me into dollar counter, a money-list watcher and quite probably a pain in the rump.

Luke Donald has more than $2 million in earnings this season. (WireImage)

Inside the Numbers

The 2007 stats of the four players who would have been in this week's field under the old rules

Player Top-10s Top-25s Money Earned L. Donald 5 8 $2,190,053 D. Toms 7 11 $2,095,837 J. Kelly 7 9 $1,863,249 H. Stenson 2 6 $1,897,554

So, old habits die hard. But now we live in an era where points replace money. Years are no longer quantified by winnings and bank accounts. The irony is that bank accounts on the PGA TOUR have never been fatter. But the way that they are filled is in transition. This week, the purse at THE TOUR Championship presented by Coca-Cola is $7 million dollars for the 30 leading points earners in the PGA TOUR Playoffs for the FedExCup.

What if they hadn't changed the system, though? Who would be here and who wouldn't? I am not suggesting a change in the system. I was just curious.

Camilo Villegas came into THE TOUR Championship having earned less this year than any other player in the 30-man field. It's not like we need to hold a telethon for the 25-year-old Colombian, though. He made over $1.6 million in 23 starts this year, which landed him 37th on the money list. His consecutive top-10 finishes at the Deutsche Bank Championship and the BMW Championship moved Camilo to 28th in the points standing.

Camilo is one of four players who came into THE TOUR Championship outside the top 30 on the money list, the previous benchmark, but inside 30 in points. Heath Slocum is 36th on the money list, Jonathan Byrd is 35th and Tim Clark is currently 31st.

If there are four guys who played their way into THE TOUR Championship then there are four guys who got bumped. Luke Donald, whose consistent play has earned him a trip to East Lake the last two years, stumbled in the playoffs. Even though Luke started the PGA TOUR playoffs in 23rd on the FedExCup points list, his spotty play over the first three weeks of the playoffs dropped him to 31st. Luke has earned more money than any player not in Atlanta this week. His nearly $2.2 million in earnings has Luke 25th on the money list.

Perhaps the most conspicuous absence in Atlanta is David Toms. This is the first TOUR Championship that David has missed since 1999. What is amazing about David's year is that he finished in the top-10 on seven occasions yet didn't make the finale. He is currently 26th on the money list. David struggled a bit during the Playoffs, though. He missed the cut at The Barclays and was forced to withdraw from the Deutsche Bank Championship. His good play over the weekend at the BMW Championship wasn't quite enough for David. He finished the Playoffs ranked 33rd.

Jerry Kelly and Henrik Stenson are the other two players inside the top 30 on the money list but not in the field for THE TOUR Championship. Henrik is currently 29th on the money list while Jerry is 30th.

The four gentlemen who finished inside the top 30 on the money list but did not make the field of THE TOUR Championship became the first victims of the playoff system. They were not unsuspecting victims. In this new era on the PGA TOUR, there will be new kinds of victims and new kinds of champions.

But the more things change, the more they stay the same. Tiger came into the Playoffs first in wins, points and money. During the playoffs Tiger has been passed and then retaken the lead in points. But even Tiger has embraced the concept that he must play well to win the FedExCup. Forget the fact that he has had the money title locked up ever since his daughter was born in July. Baby already has a new pair of shoes. Sam's daddy wants a cup.