i must tell you that it does not make much difference whethe

我必须告诉你,无论你赢得还是输掉一场考试与否,意义都不大。真正的意义在于一直努力尝试从不放弃。
doesnt make much difference 意思是区别不大
what really matters is to keep trying and never give up 这里is to keep trying and never give up是这句话的主语,what用来指代"is to keep trying and never。。。",这是固定的用法。
又比如:what is the most important is。。。
What i want to do is。。。
这样表达会比直接表达更加有份量,因为核心内容放在句尾。