I made 2 raised gardens in my backyard about 12 years ago. Using this kind of lumber seems like a preferred way to go, I used treated landscape logs. It's held up fairly good, but I used long spikes that are impossible to get out. The wood is getting old and the top row has rotted. Probably need to use my reciprocal saw and cut downward into pieces and remove. Then immediately build back up using some wood like in your photo.

I placed landscaping cloth on the ground, and lined it with plastic (sides only) before filling with dirt, to keep any chemicals in the wood from leaching into the good soil.