Based on my years of imaging I would say Flats are not required. I briefly tried them but found they were not worth the extra effort, for the negligible return on image quality.
If you keep your optics clean. I have beautiful prints on my wall, none of which were made with Flats.
That said, the obsessives will follow any rabbit hole chasing the alledged path to perfection; and they will rant about straying from " the standard model", which endorses Flats.
As my mother used to say " Misery loves company".
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