It's actually pretty simple to calculate. You need to find the difference between the circumference of the outside flare and the inside flare. Using the formula pi*diameter=circumference and an MDF thickness of 3/4", the difference in circuference will always be (1.5"*pi)/4 because of 1.5" difference in MDF thickness (over a 360 degree circle) and divided by 4 because a 90 degree bend is 1/4 of the cirumference. That number is the difference between the inner and outer faces of a 90 degree flare and remains constant no matter what the flare radius. To find the number of kerf cuts needed, simply divide the difference by the kerf width of the blade. If we assume the standard blade kerf width of 1/8", then simply divde (1.5*pi"/4) by 1/8" to find how many kerf cuts you need. If you do the math, the answer is about 9.4, which we can safely round up to 10 kerf cuts for a 90 degree bend.
To find the proper spacing, simply take the inner circumference of 90 degree bend which is (2*flare radius*pi/4) and divide that by the number of segments that will be cut. If we make 10 cuts, then that will make 9 segments. If we are doing a 2.75" inner flare radius then the math would be 5.5*pi/4/9 = ~0.48. We can safely round this up to 1/2".
So in conclusion, to make a 2.75" inner radius flare (3.5" outer radius), make 10 cuts spaced approximately 0.5" apart. Of course it does take a little trial and error to really get it perfect. BJ and Thumpper really have this down to an art. You need to figure out the proper depth of the kerf cut (about 5/8" to 11/6" deep). Sometimes you may want to make more than 10 cuts, maybe 12 or so, which will allow you to avoid bending the wood all the way, but leave wider grooves in the inner kerfs (which can be filled with resin to increase strength). Some people may use differential kerf spacing (for example using closer spacing between the two kerfs at the beginning and ends of the inner flare) to really dial it in to perfection. You need experiment with scraps so you know exactly how it will turn out. But with a little basic math and a little applied logic, it is not difficult to fairly accurately predict the necessary number of cuts needed to make a certain kerf flare.