The best revision for the revised claim as a rebuttal to the counterclaim is:
Golfing is an excellent form of exercise, with the average golfer burning over 700 calories by playing a nine-hole round of golf, and requires strength and flexibility.
This revision effectively counters the idea that golf does not require significant physical exertion by highlighting the cardiovascular and physical fitness aspects of the game, thereby strengthening the argument for golf as a sport.