RFC1034 forbids a CNAME at the zone apex beside other records. Sites still need example.com to follow a CDN hostname. Flattening is how the authority returns A/AAAA for that target without dropping mail.
The apex problem
www can be a CNAME to the Cloud CDN hostname. The root cannot, if MX and NS also live there. Flattening aliases the apex while the authority synthesises addresses resolvers expect.
Mail and proofs stay put
MX, SPF, DKIM and verification TXT remain at the apex. Flattening is not a reason to move Google or Microsoft mail.
The target can move
When the CDN hostname addresses change, flattening follows them. You are not chasing a frozen A record at the registrar.
HTTPS records
Cloud DNS also supports HTTPS records. Use them where clients benefit, alongside flattening — not as a reason to skip it.
