No, plexiglass is not optically flat. Optically flat is defined in fractions of a wavelength of light. I don't think anything in my darkroom is that flat and mirror tile is not optically flat either. Cast plexiglass has worked for years. It is 0.005"/ft flat. Probably as flat as mirror tile, negatives, lensboards, lensboard alignment, the edges of your enlarging paper, image flatness, negative holders, and the rest, all RSS'd together. This is photography, not laser interferometry.