It varies considerably depending on the way it is said. A firm confident "So!" suggests that the speaker is sure of his/her own position. A more tentative "so-o-o" implies that the speaker is considering various options or previous statements. Rapparee - "So what!" doesn't require a question mark. It isn't a question but a summing up of the speaker's attitude, and it isn't expecting an answer. (What annoys me is radio interviewers who begin a question with "Because". Oh, and people who begin an answer with "Absolutely" instead of "Yes".)
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