The two items are typically contrasting alternatives or opposites (e.g., affirmative/negative, A/B).
The pattern にしろ~にしろ is used to express "whether … or …", indicating that regardless of which option applies, the outcome or judgment remains the same. It presents two (often contrasting) possibilities and then states a conclusion that holds true in either case.
This pattern takes two items – often a pair of opposites or alternatives – each followed by にしろ:
This is a relatively formal expression, commonly found in written Japanese and formal speech. It carries a tone of "in any case" or "either way". The speaker acknowledges multiple possibilities but asserts that the conclusion does not change.
All of these express the same core idea: "regardless of which option."