Yes. A well developed legal field is completely why lots of companies incorporate in Deleware. It's got nothing to do with highly favourable tax regimes. I'm sure it's the same reason Ireland and Luxembourg are so favourable.
Delaware residents certainly have a favorable tax situation, with zero sales tax and very low property taxes, but that's mostly because they get tons of income from the franchise taxes applied to corporations registering there.
And if you're a first-time founder getting your first Delaware franchise tax bill, you're not going to consider the process favorable by any means.
It's not well developed law when the decisions are so disproportionately weighted towards one side of the courtroom.
I'm not denying that there are also network effects but if you got ride of the tax benefits and secrecy those network effects would go too.