Currently, we are required to explicitly specify the list with a drop-down list in order to use SharePoint list with Flow, so the Dynamic content cannot be used.
However, if there are many lists according to each year of the Western calendar (for example, lists as , ..) potentially, select the Dynamic content when specifying the list, add a new item to the list according to the value of the year (, ..), then eventually we could have an ability to gather information for each year more easily. As a result, the user will not need to change Flow due to the increase of the list and which make us possible to operate the business more efficiently.
In conclusion, we really hope the Dynamic content will be available when specifying SharePoint list. Thank you for your continued support.