You're right - the images do have a gradient applied over them. I think that this is so that they will appear to be a constant grey tone when in use.
You need to remember that the iPhone uses the
alpha values of each pixel (how transparent it is), rather than its colour. So if a pixel is black (ie fully opaque) on the image, it will appear white (fully opaque) on the tab bar. But if it is say, 20% grey in the image, that means that it is only 80% opaque. So some of the background will show through on the iPhone. But the tab bar background isn't a flat colour - it's a gradient. Which means that, if you have elements at the top and bottom of the image that have the same alpha value, they will look different when it is displayed on the iPhone. So Apple's designers have basically applied the same gradient as is on the tab bar, but in reverse, so that the grey levels of the icons look the same at the top and bottom of the image.
I hope that makes sense.