For the purpose of this question, let us define “flat” as meaning “having a surface which is a plane”.
Clearly, the Earth being round, water is not flat. If you take a sheet of water of length $2l$, the middle of it will bulge above a straight line joining the two ends, the height of the bulge being $$\frac12\frac{l^2}R$$ where $R$ is the radius of the Earth.
Here are a few specific examples:
- The centre of an Olympic swimming pool ($l=25$m) is $\frac1{20}$mm above the line joining the two ends.
- The centre of a flooded football pitch ($l=50$m) is $\frac1{5}$mm above the straight line from one goal line to the other.
- In a $1$km long conduit half full of water, the water at the centre will be $2$cm above the path of a laser beam from the water surface at one end to the water surface at the other.
- In real money, this translates to $2”$ in a $1$-mile conduit.
The question is how and to what extent these bulges are observable in real life - and, indeed, to what extent they need to be taken account of in civil engineering. If you built a $10$-mile laser-straight tunnel, it could have a puddle sixteen feet deep in the middle and still be dry at either end…
The most interesting challenge is probably the swimming pool: while $\frac1{20}$mm is clearly measurable, confounding factors such as draughts and differential thermal expansion might make accurate determination impossible.