The flowers can also be cut as if they're bushes, making it a reasonably hypothesis that the bushes serve to make the tile "cuttable", and the flowers then just change the look.
I too enjoy the traces of development decisions that must have been made decades ago. As an example, when making a toy Gameboy emulator, I discovered Tetris writes to a memory address that is normally used for bank switching, yet the game has no memory bank controller. Given that it just barely fits in 32K, with 60 bytes or so to spare, I presume they were using such a controller during development and then maybe spent some time cramming it into 32K to spare the cost of the part.