"One game? A game is like 55 seconds," said the 17-times Grand Slam champion.
"Again, did he really do it or not? A game where a guy serves well, is that tanking too?
"It's like sometimes it's part of like a boxer when he puts his hands down; is that tanking? Then he swings freely again.
"I think we shouldn't dig too deep into those kind of things ... "But I just watched the end of the third, the end of the fourth. He was fighting then. He was really wanting to win. He should have been in the fifth at the end.
"In my opinion, it was a great match and it was close.
"The fans got their money's worth, in my opinion."
Federer said easily dropping "one game to me is part of tactics as well".
"Sometimes to throw the other guy off," he said.
"Maybe yourself, you can be frustrated and just not feel like it for a couple of points.
"Especially a younger guy, it's going to happen more often than one of the top guys that have been around, that just like say, 'Okay, point mentality, we'll do it again and again and again and again'.
"For a younger guys, it's a little bit boring at times, which I understand."
Kyrgios, who fought back to have two set points to force a deciding fifth set, said he never stopped trying.
"I'm not perfect out there," the 20-year-old said.
"I'm going to have ups and downs. It's the way you respond from that. I think it takes some serious balls to respond the way I did."
Kyrgios departed the All England Club with $US9500 ($14,300) in fines from his turbulent campaign - but he'll be pleased to have been formally cleared of not trying at any stage.
- AAP