I post this answer to give some intuition about what is really happening behind the scene in the theorem mentioned. If f:ArightarrowB is flat, then obviously the image of any A-regular sequence under f is a B-regular sequence. This can be seen by tensoring the A-Koszul complex on an A-regular sequence, by B.
Now let's ask this question: Suppose a map f:ArightarrowB has the property that it maps any A-regular sequence to a B-regular sequence. Is f flat then? The answer is no. As an example, you can consider the Frobenius endomorphism F:ArightarrowA of a local ring of characteristic p>0. Obviously it maps every regular sequence to a regular sequence, but F is not flat, unless A is regular, by a theorem of Kunz. Another example is any endomorphism f of a local Cohen-Macaulay ring (A,mathfrakmA) for which f(mathfrakmA)A is mathfrakmA-primary. One can see quickly that the image of any regular sequence is a regular sequence, but in general f need not be flat.
The reason for this failure is existence of modules of infinite projective dimension. The condition that f sends any regular sequence to a regular sequence only guarantees that finite free resolutions of A-modules stay exact after tensoring by B. This quickly follows from Buhsbaum-Eisenbud exactness criterion. (cf. p. 37, Corollary 6.6 in Topics in the homological theory of modules over commutative rings, M. Hochster.)
When A is regular, however, every finite A-module has finite projective dimension. That's why in this case the condition that every A-regular sequence will be mapped to a B regular sequence by f is equivalent to flatness! (keep in mind that flatness only needs to be checked on finite modules.) The conditions B Cohen-Macaulay and dimB=dimA+dimF are just meant to guarantee that any A-regular sequence is mapped to a B-regular sequence, as you can check quickly. To check this, take an A-regular sequence x1,ldots,xt, extend it to a maximal regular sequence underlinex:=(x1,ldots,xd) in A, then use the dimension assumption and the fact that B is Cohen-Macaulat to show that f(underlinex):=(f(x1),ldots,f(xd)) is a regular sequence in B.
(Note that on one hand, the inclusion f(underlinex)BsubseteqmathfrakmAB gives dimB/f(underlinex)BgeqdimB/mathfrakmAB. On the other hand the map A/underlinexrightarrowB/f(underlinex)B gives dimB/f(underlinex)BleqdimA/underlinex+dimB/mathfrakmAB=0+dimB/mathfrakmAB. Hence dimB/f(underlinex)B=dimB−dimA.)
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