Yes, it actually works better if buried. That’s when the root demand action kicks in. The root exudates pull on the water supply when the plant needs water, stops pulling when they have enough. Also being buried prevents UV from making the tubing crack and split. If buried, it can last over 25 years. Burying it also lets you plough or rototill over it in the spring. Don’t bury more than about 8’’ deep unless only covered with mulch, not soil. If installing under athletic grass, make sure it’s at least 4” under to prevent sogginess.