With SP Designer workflows it was possible to delete an associated list without breaking the workflow. When a list with the same name was created, the workflow would continue to work with that new list as it did with the original one.
I used this behaviour for creating items in existing lists triggered by new items created in a new list while that new list was being generated and populated from an Excel table export to SharePoint list, which always requires a new list (no way to append items).
With MS Flow, this seems no longer possible, because the flow is associated with the GUID of the List, not with the List Name.
I can think of 3 possible solutions. 1. an option to select the list by list name or URL rather than GUID
2. an option in Excel, Export to Sharepoint list, to APPEND to an existing list (rather than creating a new one)
3. an option in Excel, Export to Sharepoint list, to replace the list if it already exists (new GUID) or to replace the contents of that list only (re-using the same GUID).