dark frames can not be scaled unless the bias is subtracted first. the reason being that bias signal is fixed, but dark signal can vary depending on the length (and temperature) of the dark/light. so to scale a dark without first subtracting the bias is an error - you scaled the bias signal as well, and then over- or under- subtracted it from the light.
the calibrate checkbox is there so that if you've made a master dark from non-bias subtracted dark subs, you can subtract the bias signal from the dark when you run ImageCalibration. that gives you a little more flexibility, i suppose. if you choose not to optimize, you can calibrate your lights only with the master dark. if you want to optimize, you load a master bias and the master dark, and tick both "calibrate" and "optimize" for the master dark.
the same goes for flats, but the reason is a little different. flats need to be scaled (normalized) so that the brightest part = 1. the presence of the bias signal while trying to compute the flat scaling factor messes up the calculation.
rob