NoiseWare, rotated 90 CW, spot edits (remove light pole and reconstruct building moulding), USM (50.0/0.25/5) to get some more contrast, Desaturate, Curves, Gaussian Blur (RLE 1.5) on the far flag.
To bring color back into the flags, I masked them and copied them each onto a separate layer just before the desaturation. On the foreground flag, I applied Gaussian Blur (RLE 10.0), Hue/Saturation/Value (cranked the saturation up), and applied it as an overlay. The background flag had Gaussian Blur (RLE 2.0), Hue/Saturation/Value, and is also applied as an overlay.
Finally, I tuned the Brightness/Contrast of the whole desaturated image, as well as selectively on the background flag to match everything up, bring up some detail, and make the lighting appear a bit more dramatic.
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