android/app/build.gradle にある

compileSdkVersion flutter.compileSdkVersion

は、どこに定義されてるのか?

(答え)
Flutter SDK のこのファイル

../flutter/packages/flutter_tools/gradle/flutter.gradle
/** For apps only. Provides the flutter extension used in app/build.gradle. */
class FlutterExtension {
    /** Sets the compileSdkVersion used by default in Flutter app projects. */
    static int compileSdkVersion = 33
    /** Sets the minSdkVersion used by default in Flutter app projects. */
    static int minSdkVersion = 16
    /** Sets the targetSdkVersion used by default in Flutter app projects. */
    static int targetSdkVersion = 33