If a user flags their own post and the moderator accepts the flag

Looking at the spec file it does appear that a user flagging their own post counts against them, if the flag is agreed with. Moderators can ignore or disagree with the flag to ensure it doesn’t count against the user. Personally I use ignore, as the flags intent is usually to get the moderator’s attention, not “flag” bad content, and thus there’s nothing to disagree with.