The way an application is built is fundamental to how it will perform on the target platform. This is an important step regarding performance. Even though you do not necessarily need to know this for every kind of application, knowing how the application is built helps you to understand and measure possible improvements.
As we've already pointed out, Flutter relies on the AOT compilation of Dart for release mode and the JIT compilation of Dart for development/debug mode. Dart is one of very few languages that's capable of being compiled to both AOT and JIT, and for Flutter this is great.