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Both Whataboutism and the accusation of it are used for Burying.
(dresden.network)
A "Showerthought" is a simple term used to describe the thoughts that pop into your head while you're doing everyday things like taking a shower, driving, or just daydreaming. The best ones are thoughts that many people can relate to and they find something funny or interesting in regular stuff.
If i understand correctly, whataboutism is used to burry a statement without any solid counter-argument. The accusation of it burries the whataboutism's argument, which could be valid nonetheless.