Kiwi asks…
Would it be same meaning if I say "What difference does IT make" instead of THAT?
Answer from a Native speaker

Rebecca
"What difference does that make?" and "What difference does it make" have the same meaning. However, "What difference does that make?" sounds confrontational, while "What difference does it make" has a neutral connotation. Ex: A: You need to save money. How much did you pay for those shoes? B: What difference does that make? I can spend my money how I want to. ("What difference does that make?" sounds confrontational here) Ex: A: You should put two packets of sugar into your coffee instead of one. B: What difference does it make? I think both ways taste the same. ("What difference does it make?" sounds neutral here)
Listening Quiz