While the world is waiting for Google to release the Android 5.0 Lollipop factory images for the rest of the Nexus family of devices, they happened to leak for the Nexus 7 (2012). The files are obtained by AndroidPolice and are hosted by Google, so they are the real thing.

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The build is LRX21P, similar to the LRX21L and LRX21M builds of the Nexus 9 and Nexus Player, respectively. The tablet will be wiped in the process of flashing Lollipop and you can follow the instructions here to make sure you’re doing a proper job of it.

Note, that you could run into an issue with the bootloader image in the form of a signature mismatch as you are attempting to flash the latest firmware. However, that doesn’t matter as the system.img and boot.img files are those that matter.