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"So what?" is an invitation to explain something. My response would be to think if I just said something that needs far more explanation than I gave. If it does I would make a better effort at explaining it. If it does not, I think I'd react to the spirit of which it was delivered. In other words, I'd be pissed if it was delivered in a flippant way or I'd be amused that the person is too simple to understand it and try again to get my point across.
I had a professor who said "so what?" when we would have not explained very well why something was in a plan or why it was done the way it was. It was to remind us that we needed to understand why we were doing something and hopefully that reason fit the criteria of the project.
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