The offices were usually nicer overall in the US (roomier, more recent), except for the bathrooms. Small, low quality, like 2 stalls in a 600 persons building. Usually pretty far away from work stations.
Turns out labor code enforces much higher standard for bathrooms in most Europe countries. IIRC for France: 1 stall for 10 person minimum, with a top value somewhere (maybe 10 stalls max), with adequate AC, lighting, water-saving systems, etc. There's a maximum walking distance to workspace. I believe it also now requires full-size partitions (or maybe in mixed toilets only if there's not enough room for separate). It should also now be 100% accessible in new office constructions and redevelopments. An architect friend told me those costs do add up, so the money doesn't go in fancier paint or lighting. It can also limit growth in team size if there are not enough stalls in the building.
I suppose it doesn't change in the US as a perfect "dark design": shitty bathrooms means people will use them less.
So bathrooms sum up the pros/cons of market regulation.
Also speaking of regulation, I like that the german labor code requires that all employees should have permanent access to daily light (with precise lumen values).