Alnitak works, but I would not buy one yet. The problem could be data collection or calibration/processing issues. Compare your panel flats to your sky flats that you said worked. How do these two types of flats differ? Also might try doing a PixelMath sanity check: (light - dark) / (flat - bias). You probably need to set the PixelMath auto scaling option, as this formula is not normalized properly. Use raw frames, not masters here, the result will be noisy but should be in the ballpark and appear reasonably "flattened". Looking at things like this might help diagnose the problem. Also double check that all of your frames are 16-bit raw with no calibration by the capture software.
Mike