(After the flow, the queens are cheaper (usually) more available and better mated.)It depends on the reason you want to re queen.
The only reason I would re-queen a hive is if the old queen just isn't doing a good enough job. Pinch the queen and add a new one the next day.
If you want to re queen a hive every year just to keep a young queen, I would do it after the honey flow. This way she will go into the next year, which is her best, and build up before the honey flow.
My philosophy as well.