The following build of Windows 11 is used: Windows Insider Preview 10.0.22000.100 (co_release)
Provided that the item checkbox function is disabled, the boxes are still displayed for files, images, etc. and are functional. In short: No matter if the function is selected via "Show -> Show" or not, the function is always there.
The screenshot shows the functionality of the checkboxes whether the option is disabled.