I think it's fairly clear within the rules. Bold and italicised for emphasis.
Main Rulebook Section 1.9.2 Quote:
Buildings, rubble, woods, fortifications and the like don’t block the line of fire to or from units that are in the terrain itself unless the line of fire passes through more than 10cms of the terrain feature (ie, you can shoot 10cms ‘into’ a terrain feature, but the line of fire is still blocked to units on the other side). The only units that can block the line of fire are war engines (see 3.0). Other units do not block the line of fire for friend or foe.
Swordwind Supplement 1.2.1 Quote:
Bunkers are Fortifications (see 1.8.4). Gun emplacements provide vehicles with a Cover Save that works in the same manner as an infantry Cover Save (see 1.8.3). Each gun emplacement can hold one unit, and each bunker can hold three units. Trenches can hold one infantry unit per 40mm of length.
It's not so clear with regards Gun Emplacements (mentioned in 1.8.4, but not in 1.2.1), and Trenches/Razor Wire (not mentioned as terrain in the Notes). However, ALL the Fortified Position Types have a Terrain Code (Name/Infantry Effect/Tank Effect/War Engine Effect), so technically, all could count as Terrain, but seriously, Razor Wire blocking LOS?
The only argument I could see for them NOT blocking LOS is the italicised section, as they are also 'units'.
Morgan Vening