Which cell culture container you choose depends on what you might want to do with the cells. Both flasks and dishes can be coated with different substrates that cells like for attachment and growth.
Flasks are usually used to culture greater number of cells, and can add greater protection against contamination. It is easy to look at the cells on the bench, since you can tighten down the lid to keep the CO2 level high while they are out of the incubator. It is also easier to collect supernatant (IMHO) if you are producing monoclonal antibodies.
Dishes, on the other hand, make it easier to access individual cells, so if you plan to use a technique like patch-clamping of neurons you would want to use dishes. If you are interested in using microfluidic platforms or multi-electrode arrays, those are easier to place into a dish. There are also different assays that rely on Transwell inserts in order to separate two different types of cells, and they are designed to fit into dishes. Multi-well plates, which are just many little dishes on one platform, also make it easy to create replicate wells for product testing.
Depending on the type of cells you intend to study, the choice doesn't have to be either/or. Many investigators start out with cells in flasks that they passage into dishes when they are ready to perform an experiment.
from the technical point of view they are the same. It depends on what you want to do with the cells for example if you want to select cells after transfection so go for dish and if you want to propagate so maybe in this case the flask will be more convenient. Also as Jill said it depends on the type of the cells