I always tend to flush through twice with a cheap (generic brand) oil, its amazing how dirty the second flush still is, then change the oil filter. My dad was a mechanic in the late 50's early 60's and he recalls how they used a light flushing oil then (similar to a light penetrene oil), and has always done two flushes on his cars, and even added a cup (to 4 litres of oil) of kerosine to help the clean out. although as pointed out this can take off the varnish and which can cause a bit more tappet noise until a varnish is re-established. I must admit I have also done the same without any detriment to any of my vehicles (or any noticable tappet noise) although I do just tend to use straight oil now. I'd add the kero to the first flush and the second would be purley (cheap) oil flush, then as mentioned earlier change the oil filter and add the good oil. I suppose it does add a little to the cost of doing it this way and also the more oil to dispose of, but when you see how dirty the first flush is and how cleaner the second flush is its good to give the good oil a fighting chance of protecting and staying cleaner longer, eh what?
Regards