So is a comparative adverb, used when comparing or showing a causation. For example: there was so many people in the building we couldn’t find seats or… It was too hot so we turned on the air.
Too is an adverb, a quantifier e.g. how many people were there? Too many people to count. It is also used with the meaning of “in addition” e.g.: we are all going to the store, you can come too!
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