Inverse square singularities and eigenparameter dependent boundary conditions are two sides of the same coin

We show that inverse square singularities can be treated as boundary conditions containing rational Herglotz--Nevanlinna functions of the eigenvalue parameter with "a negative number of poles". More precisely, we treat in a unified manner one-dimensional Schr\"{o}dinger operators with either an inverse square singularity or a boundary condition containing a rational Herglotz--Nevanlinna function of the eigenvalue parameter at each endpoint, and define Darboux-type transformations between such operators. These transformations allow one, in particular, to transfer almost any spectral result from boundary value problems with eigenparameter dependent boundary conditions to those with inverse square singularities, and vice versa.