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If you want to buy CDR runes, flat ones are usually the ones I see suggested, because you need the CDR early-game to harass or support more. Some champions could use cdr/lvl, for example...masteries + flat runes give you 14.85% CDR, suppose you are Zilean (very CDR dependent) and buy a morello's evil tome, at which point you'll have 34.85% which is sufficient to pull an endless chain of LV5 rewind and LV3 time skip, but until you skill them so, you need LV15, at which point CDR/lvl>flat CDR.
On the other hand, using the same champion as example: Zilean's cooldowns are tough, 10 seconds being the shortest one. As a support champion, you need to have your skills ready ASAP to enable or avoid ganks and control teamfights. Many people don't take this into account and charge right in while I still need some 8 seconds to CD, so in this case flat runes would be better since they are more efficient until LV14, at which point people have broken one or two turrets and are jungle chasing.
Tl;dr: personally I think flat>scaling ones, the champions who absolutely neeeed 40% CDR are few, and even among them, some itemize most of it.
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