It's a poor take to be honest.

I'm an EE with main expertise in IC design but I design a lot of the chip packages, PCBs, mechanical stuff like custom made sockets etc and write a ton of SW, be it tools for myself for development and testing, be it the firmware of the chip I'm designing or another chip I use on the board. For me it never felt like SW was the hard bit, because you can write and test it pretty immediately and pretty much for free. HW felt harder because of the tooling costs, lack of documentation and examples, things that aren't obvious at the beginning (EMI/EMC) etc etc but these are very minor compared to the actual issue: long and expensive development cycles. Now, that doesn't apply if your HW is extremely simple and just a glorified uC and rhe development time is mostly the code running on it. This is why this is such a poor take. One can argue for anything at extremes. SW can be very very complex and much harder than HW, and vice versa at different extremes.