If you count the end of the flare as effective length, then yes, your port length would be shorter than you designed and you might be off by a couple Hz.
I can't speak for anybody else as I don't know how other people do it but this is the methodology that I have used in the past and it's always worked out.
Blade depth: 5/8" for 3/4" MDF works but I usually go a little deeper to help it bend. Going deeper will usually make it easier to see the kerf cuts but the number of cuts also affects that.
Blade width: I use a 10" table saw blade that is 1/8" wide.
Amount of cuts: Well, this one can be simple or tricky. You can really choose your own destiny here as far as how many cuts you want to do but there is minimum. The minimum amount of cuts you can do to make a 90* bend is 11 cuts. Any less than that, and you will not get 90*. If you go with 11 cuts though, your angle will actually be greater than 90*. This can be good and bad and it will vary with different blade widths (I use 1/8" but some blades may be larger or smaller). If you're going to fill the gap then it is fine and the more cuts you make the easier it will bend. It will also have a smoother flow with more cuts. But, you do lose strength so unless you fiberglass or epoxy from the inside, you shouldn't make too many cuts over 11 for a 90* bend. I usually do 10 cuts and then I don't get a perfect 90* angle but I prefer the look and the wood all aligns on the inside. You can see what I mean about getting slightly less than 90* in this picture:
Cut spacing: This will depend on the radius you want. What you have to first decide on is the inner flare radius (Rf) and angle (θ). The angle will give you the number of cuts (Nc) you need. I use these equations to get line spacing (Ls):
Ls = [(2*Rf*pi) / (θ/360) - (Nc*Bw)] / Nc
Where Bw is your blade width. Also note that the angle (θ) needs to be in degrees in order to get the actual arc length for the piece of wood. It seems confusing but it's really simple. The numbers work well enough that you can incorporate it with any flare angle, radius, and number of cuts.
Starting point will be based on when you want the flare to begin and the ending point will just happen as you make the cuts with the constant spacing. Let me know if any of that was unclear.