Depends on how the terminology is being used. Many now refer to it as a by-pass to the di unit. When you start up the unit each time, there is what is called "tds creep" which means the product water coming from the ro unit will be very high in tds. The flush kit allows you to divert this water from the di canister to the waste line so you are subjecting the di to this high tds water. You divert it for a few minutes until the ro membrane has returned to normal production and then switch it back to the di canister.
If flush kit is referring to flushing the ro membrane, then in my opinion and many others, this is just useless at the consumer level. Until there is some proof that it actually works, I'm not wasting time and water on it.
The rule of thumb for replacing filters is every 6ish months for the sediment and carbon filters. Replace the di once your tds is more than 0. Replace the ro membrane when it no longer meets your personal efficiency threshold. Most are rated at 95% or better. Mine is currently working at 99%. I will probably replace it once it gets to 98%. To calculate your efficiency, you need to know your tap water tds and then your tds after the ro membrane but before the di. My tap is 450 and my tds after the membrane is 4, so I'm looking at .9% of the tds being left. That means it is running at 99.1% efficiency.