@user_2129530213
Flow rate calibration is a relative number(0.9-1.2) representing the amount of material that needs to be extruded for specific speed/volume( in the old days that was adjusted with E-Steps / per mm) / last years it relatively adjusts the generated g-code e-Steps as percent) . Nothing to do with max flow
And it should be done first with temperature close to actual - which usually is the middle of the recommended by filament manufacture or what ever experience tells you to start with for printer , brand and material) .
There is max flow which is done at the end(or not done at all) and is measured in mm3/s(10-22 for 0.4nozzle/X1C) which is the last thing you do if needed at all. As a result it controls maximum speed you can print Maximum flow is affected more from temperature but usually needs to be set a bit more conservative in which case temp change will not affect it , unless you want to be right at the border line of print speed - which i would not recommend
Yes temperature calibration may change a bit the Flow calibration usually does not affect it . (PA/K) might be affected a bit more as the Nozzle resistance and material pressure is different with temp changes, but is better to start some where as uncalibrated flow skews the temperature tests. It is a bit chicken and egg with all the calibrations and dependencies and for real fine tunning needs to be repeated in a loop -2-3 times with experience you get very good result from 1 loop , or 2nd loop
Max flow is very safe to be set low like 12mm3/S for most materials, but too low is annoying and usually PLA is ok with 18mm3/S for almost all brands and materials - 0.4mm Nozzle on X1C
Hope that answers