[verb (plain)] + にせよ [i-adj] + にせよ [na-adj] + にせよ [noun] + にせよ [noun] + である + にせよ [noun] + にせよ + [noun] + にせよ [question word] + にせよ
The two mean the same. にせよ is the stiffer, written one; にしろ turns up more in speech. In everyday conversation にしても or the て-form with も is the usual choice.
A noun or a な-adjective never takes だ before にせよ. In writing it can take である instead.
Said twice, A にせよ B にせよ means "whether A or B": the outcome is the same either way. The two halves are opposites or a verb and its negative.
After a question word, にせよ means "no matter what, which, who". いずれにせよis a fixed phrase for "in any case".