The four-time grand slam champion and world No.1 has defended the contest against Australia's world No.672 on December 28, claiming it will help take women's tennis to a higher level.
And the two-time Australian Open winner has no doubt that whatever the result of the actual match in Dubai, there will be one real winner.
"He's in a lose-lose situation," Sabalenka said of Australia's injury-hit former Wimbledon finalist Kyrgios. "I'm in a win-win situation."
In an interview with the BBC, which itself has been criticised in Britain for deciding to screen the event, Sabalenka dismissed the suggestions of those who believe the women's game would be belittled if she loses.
"I don't agree," she said. "I am not putting myself at any risk. We're there to have fun and bring great tennis. Whoever wins, wins."
"It's so obvious that the man is biologically stronger than the woman, but it's not about that. This event is only going to help bring women's tennis to a higher level."
That view has been countered by many critics, including leading British TV tennis presenter Catherine Whitaker, who's dismissed the event as "a dog whistle publicity stunt".
She was particularly scathing of Kyrgios's part in it, too, saying: "I see absolutely nothing to be gained for women's tennis – I see only bleakness.
"It's a crass commercial venture and a vehicle for one of the most outspoken misogynists in tennis who just wants attention."
The match is an echo of the famous 1973 Battle of the Sexes match when trailblazer Billie Jean King defeated 55-year-old former grand slam winner Bobby Riggs with a reported 90 million TV viewers tuning in.
Four months earlier, Riggs had also beaten Australian star Margaret Court in a similar if lower profile match in Ramona, California.
But Kyrgios, unlike Riggs, is still an active Tour player even though he's played barely any tennis in 2025 because of injuries.
"It's not going to be an easy match for Nick," Sabalenka said. "I'm going to be there competing and showing women are strong, powerful and good entertainment.
Kyrgios's participation has also been criticised because he admitted assaulting an ex-girlfriend in 2021 and last year had to distance himself from influencer Andrew Tate after sharing one of the self-proclaimed misogynist's posts.
But he told BBC Sport he's a different person now, adding: "You make comments when you're younger and you change."
"I'm not going to sit here and say I'm an amazing role model, but I've grown and I'm definitely more mature now."
He also insisted he wasn't worried about losing to Sabalenka. "This is all a bonus. I've lost tennis matches before, so it's not really a big deal," he shrugged.
12°C