The Australian has been in flying form and tees it up at the second Rolex Series event in as many weeks on the back of a runner-up spot at the Abu Dhabi HSBC Championship.
Lee's share of second place - just a shot behind behind Victor Perez - was his fifth top-five finish in his last seven events on the DP World Tour.
He finished third twice in Spain back in October and again at the ISPS HANDA Australian Open, having tied for fourth at the Fortinet Australian PGA Championship.
He was also tied eighth at the Nedbank Golf Challenge and in a share of 12th place at the DP World Tour Championship.
The 24-year-old two-time DP World Tour winner said: "It's been awesome. Had a nice year last year, especially finishing like that, and started off on the right foot this year.
"It was a close call last week and it's been an amazing start. The form has been just out of nowhere and I think putting less pressure on myself and doing the best I can on each shot. It's nice."
He added: "I think it's just not caring about winning too much, and it's funny, because it's just the realisation, if I didn't play good in the Spain events, I would have taken time off and not made it to DP World Tour Championship because I think I just didn't really care how I went.
"I ended up playing well, strung a lot of top-fives. My worst is top-12 in the last seven events. So I think it's a bit of both technical and a bit of mental approach I guess."
Lee has a Rolex Series win under his belt, from the Scottish Open in 2021.
Ahead of teeing it up at the Emirates Golf Club on Thursday, he said: "I don't think I've played here that much. I'm going to go out there and do nine holes in the Pro-Am.
"It's a course where it suits longer hitters, which is nice, but I've heard the rough is up, so I need to hit it somewhat straight."
Lee partners Perez and Belgian Thomas Pieters for the first two rounds and they are off at 7:50am on Thursday.