Harris said "I strongly disagree with criticizing people based on who they vote for" - I believe her.
I'll have to see if I can find a clip of Trump's Hannity, but seems a little too late for me when he was there. He may not personally know this comedian, but the comedian's monologue was vetted by the campaign. They did ask him to take out a bit calling Harris the "c" word.
If Harris had made the comment Biden made, it would be incredibly damaging (although, it still probably would not have changed anyone's vote) She didn't, it was made by her boss, it was unscripted, and does not reflect her views.