You can't have a top notch game without some Germans working on it
I believe they open the office in Frankfurt to be convenient for the ex Crytek employees that joined and are finishing the FPS piece of the game. Manchester UK is the single player group headed by Chris' brother Erin. Austin TX USA is the persistent universe group and the main office is in Los Angeles CA USA. Oh, I believe the web side is done out of Montreal Canada.
Update from the CIG Monthly Report:
"t’s no secret that having a distributed development structure presents
challenges as much as it provides advantages. At the outset of Star
Citizen I decided that I wanted to go where the talent was rather than
try to make the talent come to where I was. Without this approach we
wouldn’t have some of the most talented people in the industry working
on star Citizen. There are people in Los Angeles, Austin, Manchester and
Frankfurt that are only working on this game because we have offices in
these locations. We truly have a WORLD CLASS team ...
... We are actively hiring in Manchester and Frankfurt to build up the ship, environment, prop and character teams and in all locations to bolster the engineering teams."
So send resume