I read a good book on DTP.
The author stated, that one should flatten layers on PDF export from them DTP program. Unfortunately the author doesn't explain this further.
I would like to ask, why flatten layers on PDF export? What is the problem?
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Not sure how good that book is really, and why we're being flooded with 'smart quotes' from this 'good book'.
You don't need to flatten anything in any PDF, ever. There is zero purpose for that.
Readers and printers work with layered PDFs.
Flat artwork is more common and sometimes more practical with raster (pixel-based) formats like TIF, JPG, PSD, PNG, etc. But for PDF, you can safely forget about this. It is useless, time consuming and probably bad advice.