I noticed something strange today, which might or might not be intended.
I cleared my last available flagged task (hooray) and was surprised to see that the orange bar to the left of the Flagged icon and text remained visible.
After some fiddling I realised that I have a flagged task that is not yet available. That might sound counterintuitive, but it is something that cannot be done yet, but when it is available I want reminding loudly on every dashboard! The consequence is that in the meantime I get an orange bar.
For me, ideally the bar would disappear until the task becomes available. I would understand entirely if the designers took a stance that “you flagged it buster, deal with it!”.
I agree that it would be more useful if the Flags perspective tag were only highlighted if there’s at least one available flagged item. I always have flagged items deferred to the future, including some that can’t be done until a future date/time.
If you haven’t already, I recommend submitting this feedback to The Omni Group by choosing Contact Omni from the Help menu.
I would have expected it to follow the ‘View options’ setting of the perspective: available or remaining (if ‘All’ is selected, taking the number of remaining flagged actions since completed flagged tasks are not meaningful). I’ve never noticed this since I use a custom perspective instead of Flagged and have removed it from my sidebar.