I found a reference that a 'flight' is considered to be 12 feet (by the Health app). Since most stair-steps are ~8", you have to climb at least 18 steps for the effort to be considered a "flight" of stairs.
This number of steps (18+) is typically true for "one floor" for most commercial buildings; many, many homes, however, only have 12-14 stair-steps per floor, which is 10' or less -- so the Health app won't consistently register that as a 'flight' of stairs.
If you have 2 sets of stairs in your home, you can confirm this by going an extra 6 steps (e.g.: if you have basement steps, go from the first floor down 6 steps, back up, then continue on to the second floor).
I have also noted that 'landings' don't matter, as long as you don't stop walking (too long) on the landings.