In most cultures, you don't criticize somebody for something while doing the exact opposite.

Whataboutism does not apply to 90% of conversations but don't tell that to people who think they are smart by bringing it up.

Whataboutism:

A) 'You interfered with our elections!!' B) 'You bombed a children hospital! What about that?'

NOT Whataboutism:

A) 'You interfered with our elections!! YOU HACKED OUR ELECTIONS!!! PUTIN ORDERED TO STEAL OUR VOTES!!! B) 'That's great, you have been doing the same thing for decades all over the world. Mind shutting up?'