〜にしても means "even if" or "even so" — acknowledges a point but indicates the conclusion doesn''t change.
Concession - Even if X is true, Y still applies
Either way - AにしてもBにしても = whether A or B
Even if you''re busy, you could at least contact me.
AにしてもBにしても means "whether A or B."
Plain form + にしても
- Verb/adj plain + にしても
- Noun + にしても (no だ)
XにしてもYにしても = whether X or Y
Even as a joke, that's too much.
Whether you go or not, let me know.
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