README from source package says:

When installing ufw from source, you will also need to integrate it into your
boot process for the firewall to start when you restart your system. Depending
on your needs, this can be as simple as adding the following to a startup
script (eg rc.local for systems that use it):

# /lib/ufw/ufw-init start

For systems that use SysV initscripts, an example script is provided in
doc/initscript.example. See doc/upstart.example for an Upstart example. Consult
your distribution's documentation for the proper way to modify your boot
process.

On my system I have this:

# /etc/ufw/ufw.conf
#

# Set to yes to start on boot. If setting this remotely, be sure to add a rule
# to allow your remote connection before starting ufw. Eg: 'ufw allow 22/tcp'
ENABLED=yes

So, why does simple iptables rule manager need to be started at boot time? Is there any secret to that, or it merely checks if all rules are in place ?