This equipment can be a bit over prices I disagree that it is a luxury item... any more than filters, reducers/correctors or PixInsight.
Good quality flats are a requirement and anything that makes taking good flats consistent and reliable is worth every penny. Look at the hundreds of posts on CN about problems processing lights with flats, the majority of which have to do with the quality of the flats in the first place. High quality, astro-dedicated like the Flip Flat eliminate that problem. iPads, cheap LED panels from Amazon and the like are NOT valid substitutes.