> That creates risk when we decide to upgrade, should bugs be fixed or new tools be implemented.
This is true of literally any dependency, though.
Semver is supposed to grant you confidence that things won't change very much, but it's not a technical guarantee.
In terms of "risk of adopting nix flakes", the lion's share of the risk is in "adopting nix" (because nix is difficult, hard to find people well versed in nix, etc.). The risks from adopting flakes on top of that are marginal.