I've learned it is to flush the papery particles and avoid a kind of paper taste to your coffee. When i use hot water to flush i can also kinda smell the paper, the hot water also heats up my filter holder at the same time.
This is true, but it also helps to wet the paper so that the coffee goes into the cup/carafe. By wetting the paper when you go to pour in the first bit of water it’s not the strongest coffee being absorbed into the paper. It also helps to loosen up the fibers and get everything settled rather than having it settle while there’s coffee in there. I also use it as an opportunity to ensure I’m getting the paper to stick to the sides so that if I accidentally pour on the side of the filter and down the cone it will still interact with the coffee grounds.
As you said too, if you use a porcelain cone it helps to heat it up so you can maintain brew temps. Most plastic cones may not see this benefit though.