[It's hard for Ling to wrap his head around Titus' situation anyway, and especially when he has so little information to go on, and less knowledge of Titus' world. But he does genuinely try to picture how Titus must feel. It doesn't make much sense to him, no - but then, does it really have to? He gets the gist of it, he thinks.]

Why take it personally?

[It may well seem like he's just trying to get out of apologizing, but that's not it. (He's not planning to apologize anyway, but that's beside the point.)]

You just said it wouldn't change anything important, if you were a girl. So why should you care what people think?

[Maybe he'll come across as insulting yet again, and that would make perfect sense. But, believe it or not, this is Ling's version of being supportive, trying to instill in Titus the pride that was instilled in himself. (Not that he always deals with his own insecurities that much better, but...)]