Yes, rules do have to apply. There can also be exceptions due to extraordinary situations. If you took Tiger Woods out of the picture the PGA Tour would not be considering the kind of money that they are now. Not even close.
He is directly responsible for the purses growing to what they have and I would bet if you asked the players most wouldn't have a problem with Woods getting cut some slack.
He still causes ticket sales at tournaments he is playing in to skyrocket.