To a certain extent yes; it has to do, however, with the differing philosophies on the 'trenches'.

For the British and French, there was never any question, trenches were temporary. Behind the enemy lines was most of Belgium and the center of French industry, the Briey-Longwy Ore Field; these were territories that needed to be recovered, and so the trenches were always going to be never more than 'comfortable'. Nothing too elaborate, since they were little more than jumping off points for future offensives. Moreover, at least in the British case, the majority of a Battalion's time was spent out of the trenches, with most battalions spending an average of 4 to 7 days in the firing line. The rest of the time was spent in the reserve line, in billets far behind the front, or in transit to a different sector. A good illustration of this is Frederic Manning's 'War Book' Middling Parts of Fortune, in which much of the plot takes place away from the front.

The Germans were the defenders; they were situated on valuable ground, like the Messines-Wytschaete-Gheluvelt-Passechendaele-Staden Ridge complex east of Ypres, Vimy Ridge and the Notre Dame de Lorette Spur in Artois, the Picardy Plateau, and the Chemin Des Dames Ridge. They needed to economize their forces, and were also going to need to be able to hold their ground more easily, and so invested in more elaborate and complex bunkers and dug outs. However, this only got them so far; once driven out, German soldiers were vulnerable and felt almost naked, and this affected morale especially during the Battle of the Somme, where the dug-outs quickly became ready made tombs, forcing the German infantry to stick it out above ground, often with little to no overhead cover to protect them from Allied artillery and air superiority. By 1917, the 'trench stalemate' had already begun to break up, and the Germans moved towards elastic defense in depth as their new defensive method.