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The behaviour of the flagged perspective on the Mac seems different from that on iOS. I can't resolve the difference by using the filters; it seems more subtle than that.

On the iPad, a flagged task that is not the next action in a sequential project shows up in the flagged perspective. However, if the task has a start date in the future, then it won't show up in the flagged perspective.

On the Mac I can set the flagged perspective either to show or not to show tasks that are not available, but it seems that I cannot make the distinction between tasks that have future starting dates and those that are not next action in a sequence. Thus I cannot guarantee that my list of flagged items on the Mac will be the same on the iPad.

I feel as if I have to perform some mental gymnastics to move between platforms. Am I mistaken?