I agree with REP, flex duct DOES cause more static loss (as a result less airflow) than rigid duct.
Yes, check ASHRAE and SMACNA.
You can take a piece of of 10ft rigid straight and measure static at both ends.
Then take a piece of 10ft flex, stretch it out as straight as an arrow to 10ft long. Measure the static drop. Guarantee you there will be more static drop in it.
If you are saying that by "over"-sizing it, you account for that, well, then you could just as easily say that a 12" round rigid has less drop than an 8" round rigid so you should just oversize everything two sizes. But, wait, a 14" round has less drop than a 12", so where do you stop?
Its also comparable to saying your car will get the same gas mileage on a washboard road as a smooth highway, with all other variables equal. It wont, every time your tire, (or the air particles) hit any bump (or ridge) it loses energy and velocity so you get less gas mileage (or increase static drop) as my analogy goes.