The Mac OS X Human Interface Guidelines (HIG) outline certain things you should adhere to for sidebar icons and the reason given is:
OS X applies various effects to sidebar icons
First Question I don't see a standard out-the-box sidebar control that OS X would be applying these effects to. Which controls would these be?
Second Question
HIG also recommend:
Create your icons in three sizes: 16 x 16, 18 x 18, and 32 x 32 pixels (if using PDF).
Why would you need to replicate these three sizes if you are providing vector artwork (pdf) to the application?
[I could perhaps understand if the sizes were not all just pure scalings of the original square 16x16 but given that they are all symmetric to one another...]
The reference to sidebar controls is a reference to the earlier chapter Windows: Source Lists (Sidebars):
Regarding the icon sizes, I'm pretty sure that's just a typo. They dropped the word "not", as in "16 x 16, 18 x 18, and 32 x 32 pixels (if not using PDF)". The subsequent paragraph makes that clear: