If the cooling system has been neglected and a heavy flush is needed to gets chunks of rust and other stuff out then use tap water to flush and follow up with 50/50 as another flush, otherwise skip the tap water flush. Using 50/50 as a flush allows the flush to kind of 'buffer' the cooling system, taking the initial hit in the additives to counter corrosion and acidity, allowing the final 50/50 fill to start off fresh for the duration of the change interval. I change coolant every 30k miles or so in the cars, so using 50/50 is just another gallon of coolant at about $8 or so.