I also think we are too focused on entrenching as the act of digging. It is really the process over many days which serve as a force multiplier on the defense. More than foxholes, which really is worth like level 0 25%, as every front-line unit would do that in one day (1/7 of a turn), it is far more about things like, proper siting of those foxholes, with oblique interlocking fields of fire, marked fire-lanes and well communicated fire discipline plans, effective LP/OP network, pre-registered arty strike zones, fallback defensive positions with integrated resupply plans, buried wire for communications, my gosh even something like a well made latrine system and established rotation back for hot food can make soldiers fight better.
And around level 2 are you talking things like minefields and wire mobility limiters (which have to be integrated into fire-plans to be effective), hardened shelters, or deception efforts, multiple firing positions for arty or armor, all that kind of stuff.
And these are the areas where the German army would really shine compared to the soviets. The German army advantage in the NCO and unit leadership levels would mean they would be much, much more effective at this stuff. It is easy to have the commissar come over and kick guys until they start digging holes, but when a divisional or regimental commander knows that the lower level guys will just do the complex stuff because they know how to do the complex stuff, things will happen much quicker. And that allows the higher level command to focus on things like lateral integration, coordination with combat support assets, supply management, etc.