[verb (plain)] + にしても + [verb (plain)] + にしても [i-adj] + にしても + [i-adj] + にしても [na-adj] + にしても + [na-adj] + にしても [noun] + にしても + [noun] + にしても
A and B are typically contrasting pairs (e.g., affirmative/negative of the same word, or two alternative options).
The pattern AにしてもBにしても is used to express that regardless of whether it is A or B, the result or conclusion remains the same. It presents two (often contrasting or exhaustive) possibilities and states that the outcome does not change either way. It translates naturally as "whether A or B," "regardless of whether A or B," or "either way."
A and B can be verbs, adjectives, or nouns – typically representing opposite or alternative options.
When used with verbs, A and B are usually in plain (dictionary) form, often presenting the affirmative and negative of the same verb.
When used with nouns, the pattern lists two representative options to convey the idea that no matter which one you choose, the conclusion holds.
い-adjectives attach directly to にしても. な-adjectives use ~である or ~だ before にしても: e.g. しずか静かであるにしても.
This pattern often carries a nuance of "in any case" or "no matter what", and is typically followed by a statement expressing a judgment, opinion, or course of action. It is similar to 〜~にしろ〜~にしろ and 〜~にせよ〜~にせよ, which are slightly more formal alternatives.