My wife decided to hop on the zero turn today and managed to hit the house. Is this a difficult repair? I've never worked with siding before.

https://m.imgur.com/a/k5FLOcI

What material is that? Looks like Hardi?

Not really sure. I thought it was hardie but I figured it would be stronger than that. It's almost like Sheetrock in the broken area

Fiber cement repair putty.

https://www.dap.com/products-projects/product-categories/patch-repair/drywall-spackling/platinum-patch/

Im wondering if just replacing the full board would be easier but not sure how involved that would be.

Would need to pull the two battens and the lower window trim.
Window trim looks like it may need replacing anyway.

Or, trim off all the excess material from the hit, sand, fill, sand and paint. Doesn't look like it has much texture.