But if they fill the hole with concrete, they might be good...If the fittings are identified for the use...362.12 ENT not for direct earth burial.
They added a pin piling there for a reason. That has to be all concrete and there will be a pre-pour inspection.I bet they fill the hole with dirt up to the conduit, and pour concrete over that. Technically the flex is then not completely encased in concrete ... the bottom is against dirt.
The existing conduit is PVC, not ENTIt appears that the existing conduit, near the shoes, is in contact with the earth.