I do believe there is some good theology here. There is an old Jewish saying to the effect that on Judgment Day God will hold us each responsible for His good gifts that we did not enjoy. In that sense it would have been a sin not to have played golf today (those of you who really had to work are excused).
There is that part of the Christian message which tells us to deny ourselves and take up our crosses. That is certainly a valid part of the biblical message. However, we need to hear the equally valid part of the biblical message that God desires us to enjoy His creation and His good gifts.
This is the theme of one of my favorite poems (I don't know the author):
If of thy mortal goods thou art bereft,
And from thy slender store two loaves alone to thee are left,
Sell one, and with the dole
Buy hyacinths to feed thy soul.
©C. David Hess