That could be the case, I guess.
The empty cartridge cases on the left show they've done some firing. It really looks like a newly dug-in gun to me, there seems to be a shovel handle or something lying in the pit, and the dirt looks freshly dug. I'm not sure what the briefcase-looking object near the "shovel handle" is. There's very little camouflage. It looks like it is only intended to be a temporary position, which would make sense assuming there was, or was expected to be significant movement of the lines in their area at that time.
I have trouble envisioning that new-looking position as a former German position, where presumably the gun would have been pointing in the opposite direction, and a lot more disburbance would be seen.
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