Thank you Francesco for the answer 🙂
Just to compliment it -
Indeed, when a flow is exported, all linked objects that it is dependent on (Commands, Finders/Filters etc.) and all the functions
(Regardless of usage) are exported with it.
The import is done via correlating UUIDs (Unique IDs) and not via names, so when importing you may get a name conflict
if you have an object (uncertified) with name X and you import a different one with same name.
In the newer release (1.1) we are not exporting certified content, but just matching it to the local certified content on target machine.
This is part of the export upgrade process.
Yaron
WFA team