The ASME code no longer requires a non-return valve on the steam leads, but does require a double block and bleed on the main steam leads if more than 1 boiler are interconnected on a common header and these boilers have steam drums with manways.State codes may require these devices, though.
The purpose of the non-return was two-fold. Under the interpretation that it is a combined stop-check valve, then it can be used as one of 2 required stop valves that will prevent steam ingress into a steam drum while a maintainence person is inside the drum of an idle boiler, so he doesn't get cooked. The check valve works even if the control system is fouled up and inadvertantly opens a stop valve .
The second reason is to enable startup of a second boiler after the main steam lead is already pressurized. For a drum type boiler to startup and fire at more than a 10% firing rate, it is neccesary that the water in the waterwalls not be excessively "subcooled", that is , the waterwall fluid temp must be close to the saturation temperature associated with the current drum pressure. If teh drum pressure were artificailly raised due to a lack of a closed steam valve, then the water would not boil when a high heat flux is experienced and would lead to tube overheat. Proper startups require an outlet steam valve to be closed and a drum vent opened to ensure the drum pressure is as close to the saturation pressure that is adssocaited with the restart waterwall fluid temperature. This is automatically assured if a nonreturn valve is supplied.