例句：
Whatever be his defense， we cannot tolerate this disloyalty.不管/无论他有什么借口，我们都不能容忍这种背叛
本句不涉及“倒装”问题。Whatever原本就是句子的主语，his defense是表语。
Whatever作句子主语的情况是很常见的
例如：
Whatever is worth doing at all is worth doing well. 任何值得做的事就值得做好。
Whatever is made of paper holds no water. 凡是纸做的东西都盛不了水。
Talk to me about whatever is troubling you. 有什么心事都和我谈吧。
类似问题中的例子还有：
Whatever (may) be your fortune， let me see you once a year.无论你的遭遇怎样，让我一年见你一次。
Whatever (may) be the difficulties， we must go on with the work.无论出现什么困难，我们都必须继续工作。
whatever引导的让步状语从句倒装吗
不倒装，比如：
Whatever I said， he didn't take my advice
=No matter what I said， he didn't take my advice
