Westwood grabbed the world No. 1 position from Woods in November and has since held off challenges from Kaymer while Woods has maintained the No. 3 spot.
The three-ball pairing came at the urging of British television network Sky Sports, which is carrying the event live, The Independent reported.
Westwood all but acknowledged the setup before it was officially announced, telling reporters during the pre-tournament news conference, "It would be fantastic for the tournament and for people watching -- if that draw were to happen. It's what people would like to see."
This year's Dubai event will mark the first time a European Tour event has boasted the world's Top 3 golfers in 17 years, the newspaper said.