I lived in and rented out condos, and we are talking INTERIOR wallboards??.
In most of the CC&R's of the condos I owned, the unit owner is responsible for all items in the interior of the condo, up to and including the interior walls. The space BETWEEN to walls is HOA responsibility though, meaning if a pipe bursted inside the walls, the HOA would have to repair and also repair related damages including wallboards.
If your CC&R reads anything like the ones I had, while the HOA is responsible for doors and windows, the unit owner is reponsible for wallboards. Indeed, the exterior windows at a condo complex I rented out were all replaced at HOA expense at one point, i.e. the entire building, but I have heard of unit owners repairing damaged interior wallboards.
Now, when I say windows were replaced at HOA expense, all that it means is the HOA pays for it, and then allocated it to all the owners on a prorata basis, meaning that you still have to pay it, not that it came for free. I don't recall if it was a one time special assessment or increased monthly carrying costs.
Bottomline is, I don't see windows related to interior wallboards.

