I asked if you read the PDF because there's a image explaining "the perspective effect", thanks to the earth is a sphere we can do that, but if it was a plane the horizon would not change very much with the height:

The black lines represent some of the possible views, in a flat earth model, the earth form is does not block your line of view, so small height changes would not affect the horizon very much. In the round earth the line of view can be blocked by the earth form itself so it can hide the sun.