With bitcoind -regtest -wallet=w1 -wallet=w2 -debug, before:
BerkeleyEnvironment::Flush: Flush(true)
BerkeleyEnvironment::Flush: Flushing wallet.dat (refcount = 0)...
BerkeleyEnvironment::Flush: wallet.dat checkpoint
BerkeleyEnvironment::Flush: wallet.dat detach
BerkeleyEnvironment::Flush: wallet.dat closed
BerkeleyEnvironment::Flush: Flush(true) took 23ms
BerkeleyEnvironment::Flush: Flush(true)
BerkeleyEnvironment::Flush: Flushing wallet.dat (refcount = 0)...
BerkeleyEnvironment::Flush: wallet.dat checkpoint
BerkeleyEnvironment::Flush: wallet.dat detach
BerkeleyEnvironment::Flush: wallet.dat closed
BerkeleyEnvironment::Flush: Flush(true) took 19ms
After:
BerkeleyEnvironment::Flush: [/Users/joao/Library/Application Support/Bitcoin/regtest/wallets/w1] Flush(true)
BerkeleyEnvironment::Flush: Flushing wallet.dat (refcount = 0)...
BerkeleyEnvironment::Flush: wallet.dat checkpoint
BerkeleyEnvironment::Flush: wallet.dat detach
BerkeleyEnvironment::Flush: wallet.dat closed
BerkeleyEnvironment::Flush: Flush(true) took 23ms
BerkeleyEnvironment::Flush: [/Users/joao/Library/Application Support/Bitcoin/regtest/wallets/w2] Flush(true)
BerkeleyEnvironment::Flush: Flushing wallet.dat (refcount = 0)...
BerkeleyEnvironment::Flush: wallet.dat checkpoint
BerkeleyEnvironment::Flush: wallet.dat detach
BerkeleyEnvironment::Flush: wallet.dat closed
BerkeleyEnvironment::Flush: Flush(true) took 19ms