I think the difference here is the definition of repair and capital improvement.
A repair is necessary to keep your property in working condition. If it was a hole that you had to repair, it probably would be classified as a repair or maintenance expense.
A capital improvement must be depreciated, and you can't depreciate property that you've held for less than a year. Therefore, it must be a repair.
This, from the instructions for Form 4562, Depreciation and Amortization:
Exceptions. Qualified property does not include
- Listed property used 50% or less in a qualified business use (as defined in the instructions for lines 26 and 27);
- Any property required to be depreciated under the alternative depreciation system (ADS) (that is, not property for which you elected to use ADS);
- Property placed in service and disposed of in the same tax year;
