As I recall, technically there is no time when it is legal for a sailing vessel to use the flashing strobe.
However, some folks like to have the strobe as a signal of last resort -- to make a larger vessel or SAR resources aware of their location when all else fails.
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Pacific Seacraft Crealock 31 #62
NEVER CALLS CRUISINGDAD BACK....CAN"T TAKE THE ACCENT