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As it is right now of Version 2.74c, Flip Shot does the attack first and then the movement - Meaning you take the close shot penalty if you start within 1 range of your target.

I don't know if this is intentional or not, but given it wasn't mentioned in update notes, it feels like it's unintentional, and I was suggested to post it here.

I can confirm this is the way it worked before, I imagine this may be related to the animation having been changed.

I can also confirm. It shots after the first tile moved.

This has been corrected in 2.75.