I noticed the description for the Flak special ability (ASC pg. 124) doesn't indicate any consideration for heat. It merely states:
To find the final damage values for this ability, add up the damage for all of the unit’s Flak-capable weapons, and round all sums normally.
This can actually lead to an unintended side-effect where the FLK damage value is actually higher then the base damage value. As an example, take a unit that has 4 LB 10-X ACs. The damage value for these added up is 2.52. If we round normally that's a FLK damage value of 3. Now let's assume it's the only weapons the unit has, and let's assume it's not heat efficient and ultimately has an Overheat of 1. This would mean that we could have a unit that has the a base damage value of 2 at short and medium and 3 at long, but then n FLK of 3/3/3. So in essence, you're cheering to not make your to-hit number, but missing by one or two, because you'd do 3 damage instead of 2.
You can see this to a small extent on the
Annihilator ANH-1X. You can see it has a FLK value of 3/3/3. But it is not heat efficient, and if you took that into consideration when calculating FLK, the values would be 2/2/3.
So, should FLK account for heat like AC, IATM, etc have to?