This is meant to replace /proc/sys/net/ipv4/conf/*/rp_filter, which
only works for ipv4. Furthermore, it's nicer to handle this kind of
filtering in the firewall.
There are some more subtle differences, please see:
https://home.regit.org/netfilter-en/secure-use-of-helpers/
I chose to enable this by default (when the firewall is enabled) as
it's a good idea in general. Only people with advanced routing needs
might not want this, but I guess they don't use the nixos firewall
anyway and use a custom solution. Furthermore, the option only becomes
available in kernel 3.3+, so conservative nixos users that just stick
to the default kernel will not need to act now just yet.
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