[noun] + であろうと
[na-adj] + であろうと
[noun A] + であろうと + [noun B] + であろうと
であれ and であろうと are formal expressions meaning "no matter (what/who/how)", "regardless of", or "even if it is". They are used to state that something holds true regardless of the condition described. Both forms are literary/formal and commonly appear in written Japanese, speeches, and formal contexts.
Both であれ and であろうと attach directly to nouns and na-adjectives. They express that the outcome or judgment remains the same no matter what the preceding noun or condition is.
A common pattern is to list two or more contrasting items to emphasize that the statement applies universally – "whether A or B."
While both forms are largely interchangeable, であろうと carries a slightly stronger sense of concession ("even if it should be"), whereas であれ is somewhat more concise and crisp. In practice, both are used in the same types of formal sentences.
であれ here is the imperative form of である used as a concessive, not a command. Similarly, であろう is the volitional/conjectural form of である.