this is my first time dealing with old soffits. this section was rotted out and had a squirrel nest. i bought some new t&g whitewood planks but the tongues and grooves weren't the same size as the old. in any case, i got it fit in decently (even if the tongues & grooves aren't all lined up) and am not sure about finishing.

i figured it was just brown paint, but my neighbor informed me that a special type of oil is used and that it ages to a dark brown color.

does anyone have any recommendations on finishing this patch?

also, i filled some minor gaps with expandable foam. i did this when i thought i'd be painting. should i take this out?