Flushing, IMO, is pure broscience. Same with the whole " leave 'em in the dark for a set period". The ONLY time flushing is appropriate is as a last resort to your having flooded the rhizosphere with toxic levels of nutrient or pH in an attempt to reset the media/root relationship. Of course the fact that you have to flush at all is a discussion in itself but that's a whole other topic.
Tapering, which I define as laddering down the PPM's of your feed ratios, is a good way of removing ions already in the plant to achieve a smoother, tastier hit anecdotally speaking. Personally, I haven't noticed a difference but I taper more for peace of mind than anything tactile.