You have what is know as mobile and immobile nutrients, plants do not have a waste disposal system per-say.
Once you feed your plants they uptake the concoction of mobile and immobile, flushing the plant will move the mobile to the newest growth point, whats inmobile go's nowhere and can't move backwards. nitrogen is mobile and the only one to show reduction from flushing, In my opinion it also helps with the "grass" taste removing N at the end.
My point is that if you're trying to remove "fertilizers" to improve taste with a lights off thing, I wouldn't say there's Merit but if you are looking at a improvement in cannabinoids production, cannabis is known to increase cannabinoid production from stress. By taking away the regular lighting schedule for a couple days is stressing the plant but as far as how much it increases that's been debatable.
Hippy logic has suggested cutting the plants under a green light, a couple hours after lights off, in the dark is the best way to go, maybe it's a humanity thing but science and experience says it doesn't matter.