It is not "per-say" necessary but the point of flushing 1-2 weeks before harvest is to remove excess chemicals in your plant. This in turn gives you a much smoother and tastier smoke.
Have you ever smoked any weed where you went to light it and it started popping like wet resin? That is phosphorus Burning in your bowl along with various other chemicals.
I believe flushing your plant then curing for the longest time possible is the best way to enhance your flavor and aroma.
I have experimented with many different flush times. Anywhere from no flush to 3+ weeks. I've tried straight water and Fox Farm Sledgehammer. I never intended to experiment. I always planned on flushing all of my plants for 2 weeks ea. but I'm constantly harvesting early to keep up with our demand.
The standard flush time is 2 weeks but I've found this can be shortened dramatically without affecting the end result. One factor is container/plant size. My belief is that salt/nutrient build up greatly depends on the size of the medium. I think 2 weeks is for 5gal or larger. When dealing with smaller containers I think you can shorten the flush time considerably.
Also, how many nutrients the plant has left in it makes a difference too. When the leaves are all yellowing and falling off I've found the plant is already flushing itself.
Preventative flushing makes a big difference as well. I try to go water-feed-feed-feed-water.
The easiest way I've found to test pants is to pull a leaf and chew on the stem. If it's bitter there's still nutrients. If it's watery you should be good.
Honestly I've noticed 0 difference lol. I've been smoking for 15+ years and consider myself a connoisseur but I still have trouble.
I see that you read my blog about flushing and approved of it. You also sent me a friend request that I'll approve. I think my blog about flushing is a decent rant about the subject for soil growers.
I'm going to add another post to my blog that goes into some additional info you might find interesting and encompasses some of the same info in the flush blog. I try to keep things simple and present complicated topics in layman's terms.