What you say is misleading. (1) That's not quite right for a single parent because they get more allowance but can't claim tax credit with no tax. (2) That's not quite right for a couple each around minimum wage because they get no allowance but may claim some tax back. (3) That's not quite right for a couple with good dual income or extra revenues because they're not eligible to any benefits but may be able to claim a good chunk of the child care in tax credit.
France has extremely strong threshold effects. A penny less and there's more allowance, a penny more and benefits are cut while taxes are increased. It's really hard to generalize.
In all cases though, it's tough for a household to pay for childcare. My sister is a childcare worker so I'd know, all parents are dual income earners, like the equivalent of the high earning engineer/lawyer household making $300k+ a year in the valley. They earn enough to pay for childcare upfront and get a fair chunk back in tax credits.