I also found my rules were blank when I migrated from Lion to Mountain Lion. Given I have over seventy rules, recreating them by hand would have been nightmarish. Here's the steps I followed to restore my missing rules:
1. Be sure Mail is _not_ running.
2. Copy ~/Library/Mail/V2/MailData/MessageRules.plist to ~/Library/Mail/V2/MailData/SyncedRules.plist.txt
3. Edit SyncedRules.plist using a _text editor_.
4. Delete the following lines from below the "<plist version="1.0">" line:
<dict>
<key>rules</key>
5. Delete the following lines from above the "</plist>" line at the end of the file (your integer value will almost certainly be different than '999'); be sure not to delete the "</plist>" line at the end of the file:
<key>version</key>
<integer>999</integer>
</dict>
6. You will now need to adjust the indenting of the plist to account for the deletions you've made. We can use plutil to do this for us. From the Terminal, run the following command (this should be _one_long_line_):
plutil -convert xml1 ~/Library/Mail/V2/MailData/SyncedRules.plist.txt ~/Library/Mail/V2/MailData/SyncedRules.plist
7. Start mail.
8. Your mail rules should now be restored, except all will be marked inactive. You will have to re-activate them by going into Mail's preferences (Command-,), clicking the 'Rules' button in the toolbar, and then clicking the checkbox to the left of every rule. If you have a bunch of rules, this is made easier by clicking the first rule to highlight it, and then alternating between pressing space and the down arrow on your keyboard to check the checkboxes for each mail rule.
9. Once everything works, feel free to delete ~/Library/Mail/V2/MailData/SyncedRules.plist.txt .
Hope this helps.