【some people regard as a drawback is seen as a 】

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选B,是做主语的.what some people regard as a drawback 在这里是主语.
可以这样翻译：被一些人当作是缺点的东西却被许多其他的人看作优点.
这里的as.as.并不是那个固定搭配“和什么一样怎么怎么样”,这句话要断句应该这么断：
What some people regard as a drawback,这是一个主语从句,作句子的主语,主语就是这句话要描述的对象,也就是被一些人当做是缺点的东西；
is seen as a plus by many others.is是系动词,后面的是表语,整个部分是系表结构,用seen是因为需要使用被动态,被很多其他的人看作是优点.
这样就比较清楚了吧?
whether是可以用于否定句的.
可以参照他们举得例子.don't know whether he will e (or not).
I don't know whether I am going to study or not.
======以下答案可供参考======
供参考答案1:
1. 答案是B。 一些人认为不利的东西另一些人却认为有利。
2. whether本身引导的句子不能否定,但主句往往是否定的。如：
I don't know whether he will e (or not).
供参考答案2:
你好。答案是B你可以这样理
A as B1 regard A as B ------------regard ( what is seen as a plus by many others ) as a drawback.
在你的句子裏面what is seen as a plus by many others 後置了，因为它字数太多了,所以就成了-------regard as B A. 因此你就看不懂了，难怪。
2 whether可以用於否定句：
--------She didn't know whether or not she would go there again
== She didn't know whether she would go there again or not.
祝你愉快。供参考答案3:
我想应该是b
关于whether应该是可以用于否定句的。
比如说 I don't know whether I am going to study or not.