In the ret-con version of Episode V (The Empire Strikes Back), the scene between Darth Vader and Darth Sidious (at the time of the changes, still only known as the Emperor) was changed so Sidious specifically tells Vader that Luke Skywalker is the child of Anakin Skywalker.
At the end of Episode III (Revenge of the Sith) Sidious tells Vader that Vader killed Padme in his rage (as I brought up in another question). Telling Vader that Luke was his son is admitting that Padme survived long enough to give birth and that he, Sidious, originally lied to Vader.
We know at the beginning of Episode V that Vader is already stuck on finding "Young Skywalker," which means he likely knows Luke is his son, but Sidious is now telling him, as if Vader didn't know and, at the same time, admitting he lied to Vader and that Vader didn't kill Padme.
What does Sidious have to gain by coming clean at that point? Considering they're both Sith, once he admits this to Vader, he would know that would only give Vader even more incentive to kill him (Sidious).
So what's the point in telling Vader (since the only other two that Sidious would believe would have any reason to know would be Obi-Wan or Yoda)?