I am reading the following from Analysis On Manifolds by Munkres.

The proof on the next page concludes $L(f,P) \leq \int_Q f$ and that, by a similar argument $U(f,P) \geq \int_Q f$, so we're done (since the partition P is arbitrary), which I have no issue with. I also have no issue with the fact that either both the integrals must exist or neither exists, or why we may assume WLOG $Q \subseteq Q'$.
My question is why when we begin with a partition P of Q, why we need to consider P", which adjoins to P all the end pts of the component intervals of Q. Note the statement "If R is a subrectangle determined by P" and R is not contained in Q, then f vanishes at some pt of R, whence $m_R(f) \leq 0$ (I should point out here $m_R (f):=inf_{x \in R} f(x)$). Wouldn't the same statement be true if we never used P"? Also, given our construction of P", aren't all rectangles determined by P" either a subset of, or disjoint from Q?
Many thanks in advance.