[BugsJustFindMe]

> “So what” is otherwise known as why.

It's valuable to phrase it as "so what" rather than as "why", because people without focus in all fields end up writing only "why the thing being analyzed happened" and not "why this analysis/suggestion/whatever matters". The problem with "why" is that "why"ing the wrong thing ends up just being an extension of the "what". Or at least be up front and clear and say in its entirety "why you need to stop whatever else you are doing right now and listen to me". Writing advice can improve itself by careful attention to writer failure modes.

> And it often flows better if you put it before the what

Indeed. You want to quickly convince the reader to stick around. But often you need to give a little background first, so really it becomes "what, so what, what for real, how, etc"