1. Electrical tape the end shut, or 2. Place a PVC cap (plumbing, conduit, etc.) over the end and electrical tape in place.

Whoever installed those did a terrible job of locating and drilling the holes. However, it can be dealt with. If it were me, I'd shove the tubes and wires back through the holes (shortening them if necessary); you can always fish them out later with a wire hook. Then I'd do the cleanest capping job I could, possibly by simply taking a rectangular piece of siding and that will cover both those holes, caulking the back of it around the perimeter, and taping it in place until the caulk cures. This will be clean and weatherproof, but can be removed by slipping a joint compound knife in from the bottom to pry it off if that is ever necessary.