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I just wiped my database off the iPad and set up a dummy database in a new user on my Mac (the default "Welcome to OmniFocus on the Mac" database). When I configured the iPad to sync with the Mac, it synced fine, collected the Mac's database as directed, but did not show the Perspectives item in the sidebar. I then created a new perspective in context mode, synced the Mac, synced the iPad, and the Perspectives item showed up in the sidebar without a hitch, containing perspectives named Contexts, Due, Flagged, Completed, and Tickler (the last one being the one I created).

Wiping the database again, then syncing my standard database (which does have context mode perspectives that I created) caused it to work properly from the initial sync.

It seems like creating a new context mode perspective on the Mac and syncing should get things rolling. I was able to delete that new perspective, sync again, and retain the stock perspectives.

Perhaps there is some initialization hiccup that causes no perspectives to be synced to a fresh copy of OmniFocus for iPad if you only have the factory perspectives, or only have project mode perspectives in addition to the factory set.