核心问题
It doesn't matter what you say.
我知道 it 作形式主语时, 其真实主语可以是动词不定式(It...to do)、动名词(It...doing)或 that 从句(It...that)。但不知上面的句子是否正确?
词典解答
上面的句子是正确的。也可以说成 What you say doesn't matter.（你说什么没有关系。）语言学家们认为，真实主语移后的位置比其位于动词之前的位置更为常见。
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It doesn't matter what you do. (CGEL) 你做什么没有关系。
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It was unclear what they would do. 还不清楚,他们想干什么。
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It didn't matter what the investigations were about; it only mattered that there were investigations. (Hillary, Living History) 调查什么事情并不重要,重要的是要有调查。(希拉里,《亲历历史》)
上面的用法也适用于其他的wh-分句：
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It is not yet clear who was responsible for the accident. (NEG) 还不清楚谁对这次事故负责。
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It's uncertain whether he's coming. (EGS) 还不能肯定他是否能来。