I'm not aware of any restrictions against flush patches in ASME Section VIII Div. 1. If the vessel is RT'ed the flush patch would have to meet the RT requirements for a Category A weld, but it's possible that your client might have additional NDE requirements.
If this is a seamless head you may have to do 100% RT for your E=1.0 head calculations to still be valid (I may be wrong about this, not sure really).
Also depending on the size of the opening your client may prefer you to use a flush patch that has been dished in order to match the head dish radius, otherwise the head would have a flat spot.
-Christine.