Federer was outplayed by the young Russian, who produced the performance of his career to dump the seven-time champion out of the tournament in the third round.
Losing in just 62 minutes, this was Federer’s fastest defeat in 16 years and a blow to his preparations ahead of the US Open, which begins later this month.
After the match, Federer wasted little time before attending his press-conference and was asked for comment on Kyrgios, who verbally abused umpire Fergus Murphy and committed several acts of unsportsmanlike conduct in his three set defeat to Karen Khachanov on Wednesday.
On Thursday, the ATP took strong action against the Australian, fining him $113,000 and revealing additional sanctions were still possible.
But Federer refused to weigh into the matter saying: “Yeah I watched it.
“I’m not going to comment on it because I’m just not really in the mood.”
Speaking on Amazon Prime, pundits Sam Smith and Mark Petchey were far more forthcoming and gave differing reactions to Kyrgios’ punishment.
Smith said: “I don’t have all the facts of what happened afterwards, I think [they were] horrible pictures when he walked off court.
“What I would say is that it is almost every match now over the last three or four months that there’s major incidents.
“That last moment, what he said to Fergus Murphy, he spat and sat in his chair, didn’t shake his hand.
“That is so disrespectful towards authority and it cannot go on.”
When asked for his assessment, Petchey said: “He’s been fined $113,000. It is an awful lot of money.
“Lets go back to Serena Williams at the US Open last year and the negative press that generated.
“She had prior at the US Open from 2009 and only an $82,500 fine there. That was reduced on good behaviour.
“Nick hasn’t been given that opportunity. And of course, Serena fined only $17,000.
“So you do have to question whether Nick is getting punished consistently in respect to everyone else out there.”