If you specify a form's data as UTF-8, but every character the user types in happens to also occur in Latin-1, IE will disobey what you've set and send it in Latin-1 instead. In many locales -perhaps most- that's going to be a very common occurrence, since Latin-1 covers seven of Abram de Swann's twelve "supercentral languages" and three of the top ten languages by number of native speakers.
The point of the checkmark, therefore, is to put it in a hidden form field. That way, no matter what the user types, there will still be at least one non-Latin-1 character. That will force IE to use UTF-8, and you can check to make sure this actually happened by checking the value of the form field: if it's not set correctly, then you know there may be trouble.