Removing flues requires cutting them off, so of course to reinstall them requires welding on a new piece. The process was called safe ending. Railroad shops would have a "flue rattler" out back to knock the scale off the outside of the flues before reusing them. Today, the time and labor spent safe ending flues that might not last another full 1472 days just isn't worth it. New flues are faster and probably ultimately cheaper as well.
One possible exception was when PM 1225 burst some flues with only six months left on their Form 4 and with the Christmas trains coming up. Some used flues that had been removed from 261, which has a longer boiler barrel, were obtained and installed in 1225. The exercise ultimately proved pointless, as more of 1225's flues failed at the start of the Christmas trains and diesel power had to be substituted anyway. 1225 now has a full set of new flues!
Michael Allen