What flattening actually does
A PDF with transparency contains multiple layers of objects text, images, shapes, and effects that can overlap and interact with each other. The printer's RIP (Raster Image Processor) needs to resolve this into a single bitmap before printing. Flattening does this resolution ahead of time, so the printer receives a simple bitmap with no transparency to resolve.
The result is larger in file size, but completely predictable. The PDF looks exactly as intended on every output device, regardless of the RIP's transparency handling capabilities.