The Russian will complete her 15-month suspension on April 25 and then play her first match the following day at the Porsche Grand Prix in Stuttgart after being given a wild card.
The tournament begins two days before her ban runs out but Sharapova, who is sponsored by Porsche, has been guaranteed a Wednesday start to comply with WTA rules.
She has also been given wild cards into events in Madrid and Rome, two of the biggest tournaments on the WTA Tour, which could see her ranked back in the top 100 in time for Wimbledon.
The issue has been widely debated and attracted differing views, with Andy Murray and Caroline Wozniacki two of those to speak out against Sharapova's perceived red-carpet treatment.
Now Watson has joined them, telling several national newspapers at the Miami Open: "From the tournament standpoint, she will bring in the crowds and make money.
"But, from a moral standpoint, you should have to work your way back up if you've been on a ban. It just seems a bit easy."
Sharapova admitted taking the cardiac drug meldonium after it had been added to the banned list in January 2016 but both the International Tennis Federation and the Court of Arbitration for Sport, who reduced her ban from two years, decided she had not intended to cheat.
Watson's stay in Miami proved to be a brief one, with the British number two losing to Romania's Patricia Maria Tig in the first round.
The 24-year-old's ranking, which had already dropped to 108, will now plummet further and she is likely to have to go through qualifying at the French Open.
Watson's priority is finding a new full-time coach, having not had stability since splitting from Diego Veronelli in December 2015.
She said: " I'm looking for someone, that's the number one priority right now.
"I've spoken to a few people. I love tennis, love playing it, but I love winning and I'm not winning right now."
Read the original article on Eurosport: Heather Watson: Maria Sharapova's doping ban return 'seems a bit too easy'