Let $M$ be a matroid with its dual matroid $M^*$. Moreover, $\mathcal C(M)$ denotes the set of circuits of $M$, and $\mathcal F(M)$ is the set of its flats.
Question: Is there a matroid with $\mathcal F(M) \subsetneq \mathcal F(M^*)$ or $\mathcal C(M) \subsetneq \mathcal C(M^*)$?
For the circuit question there's the trivial case $$M=(S,\mathcal{P}(M))$$ Then $$M^*=(S,\{\emptyset\})$$ and $ \mathcal C(M)=\emptyset$, $\mathcal C(M^*)=\{\{s\}| s\in S\}$, so trivially $\mathcal C(M)\subsetneq \mathcal C(M^*)$. Also, $\mathcal{F}(M)=\mathcal{P}(M)$ while $\mathcal{F}(M^*)=S$, so $\mathcal{F}(M^*)\subsetneq \mathcal{F}(M)$
Here is a less trivial example for circuits (will suppress some of the $\{\}$):
$$M=(\{1,2,3,4\},\{1,2,3,4,13,14,23,24,234,134,\emptyset\})$$ Then $$M^*=\{\{1,2,3,4\},\{1,2,\emptyset\}\}$$ and $\mathcal C(M)=\{12\}$ while $\mathcal C(M^*)=\{3,4,12\}$
here is a less trivial example for flats: $U_{k,n}$ denotes the uniform matroid on $n$ elements.
$$\mathcal F(U_{k,n})=\{X: |X|<k\} \cup \{X: |X|=n\}$$ $$\mathcal F(U_{k,n}^*)=\mathcal F(U_{n-k,n})=\{X:|X|<n-k\} \cup \{X: |X| = n\}$$ So if $k< n-k$ then $U_{k,n}$ satisfies $\mathcal F(U_{k,n})\subsetneq \mathcal F(U_{k,n}^*)$