Moore left Hillsborough in a bombshell development just three weeks after the Owls were promoted back to the Championship at Wembley following a dramatic victory over former club Barnsley in the League One play-off final.
Despite the circumstances of his departure being confidential, Wednesday chairman Dejphon Chansiri went on the record weeks later in a statement to claim that the decision was made due to Moore's salary demands, something which the ex-Owls chief refutes.
Moore countered that view and said, on his part, it was down to the targets of Chansiri, which he felt to be too unrealistic for a newly-promoted side.
Following Moore's exit, Chansiri, speaking at a fans' forum, said that his declared aim was to achieve a top-six place in the second-tier in 2023-24.
Moore, speaking on Sky Sports, said: “After Wembley had been and the dust had settled and everything else, I had a meeting with the chairman as you do, just to continue what had been discussed in the build-up to it.
"I’m clearly on record saying that irrespective of the division the club was in, our targets were set in mind in terms of what was going.
"When we had the meeting, what has happened is that the vision that was set and that timescale was a little bit out of line.”
Stressing that the decision had nothing to do with money, he continued: “I know there was a lot of stuff said about the salary and everything else, but honestly, it was never about the money side of it. It was purely and strictly about football.
“Anybody who knows me knows I’m all about football, I’m energised by football, I love the competition.
"Ever since I’ve become a manager, I’ve been energised by the job and I was really energised about Sheffield Wednesday. I didn’t expect to be sitting here but I understand football is football.
"I wish the club well and the next adventure is the next adventure.”