The power flush is a backwards flow. Loosens dirt but doesn't get it all out. Does replace almost all the fluid though. I had one of the flush companies sites saved that recommends AGAINST flush if vehicle has 100K and never flushed but lost it on computer crash. You could do a forward flush by opening a cooling line.
Draining gets out about 8/12 of the fluid, not 3/12. There is a drain for the upper portion of the trans (This is for FWD 4L80E) .
Flush doesn't change filter, actually blows "dirt" out of filter though.
IMHO, changing the fluid more often, at least 100K, lengthens trans life dramatically. It doesn't do much good to change it once a problem is evident.