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For the desktop version of OmniFocus, it's actually a mail rule that can be installed in Apple's Mail that does most of the work. When a new message comes in, it checks if it matches certain criteria. If so, it runs an AppleScript to add the item to the OmniFocus database.

On the iPhone, apps are largely ignorant of each other. There's no scripting language available to "glue" functionality from different apps together like can be done with AppleScript on the Mac. Consequently, messages received in the iPhone's Mail application cannot be sent to OmniFocus for iPhone. And OmniFocus itself is not an email client (nor should it be), so it doesn't directly handle incoming email.

About the only thing you could do is set up the desktop version to accept messages from Apple Mail on your Mac. And then have OmniFocus on your Mac sync with OmniFocus on your iPhone. Then all new actions, regardless of how they were entered, will show up in all copies of OmniFocus.