Melt 2 Tbl. butter in sauté pan over medium-low, add mushrooms, shallot, and fresh parsley and sauté until the mushrooms have darkened and are soft. Add sea scallops, dry white wine, a pinch of cayenne pepper and red pepper flakes. Cook for 2 minutes, turn over scallops and cook an additional minute. Drain mushrooms and scallops, reserving cooking liquid.
Layer mushrooms then scallops on buttered scallop shells. Place on baking sheet.
Melt 2 Tbl. butter in the sauté pan over medium heat; add flour and whisk for 2 minutes. Whisk in the reserved cooking liquid and cream, then cook gently until sauce thickens.
Add 2 Tbl. sauce to beaten egg yolks, then add back into saucepan. Whisk for 2-3 minutes until sauce is smooth and thick. Spoon 1-2 tablespoons of sauce over each scallop, then sprinkle with Parmesan cheese.
Put under the broiler just long enough to brown the cheese.