I've tried numerous times to start from scratch on the iPads (by selecting to replace all existing contacts and calendar information there when syncing), but no matter what those "undeletable" calendars show up at a later time when syncing in iTunes. So it doesn't look like it's the iPads' fault but rather something to do with the Mac side of things.
That aside I might have something working now....

What I've done is delete (
*) a whole bunch of folders and files assumed associated with the OSX Calendar, Contacts and iTunes USB syncing in order to start afresh, wiping away the "undeletable" calendars in the process.
(* actually I just renamed them by adding "----------" at the end of the file or folder name. That way I could always get them back if needed, and the "-----------" makes it quick and easy to distinguish from all the other file/folder names. I will delete them all once I have everything fully working).
Here are those folders and files (which were all, with a few exceptions, replaced with a new folder or file) that I deleted (renamed), then quickly logged out of the OSX user and back again:
"Library" folders deleted:
~/Library/Caches/
~/Library/Calendars/
"Application support" folders deleted:
~/Library/Application Support/AddressBook/
~/Library/Application Support/SyncServices/
"Containers" folders deleted:
~/Library/Containers/com.apple.AddressBook/
~/Library/Containers/com.apple.AddressBook.ContactsAccountsService/
~/Library/Containers/com.apple.CalendarAgent/
~/Library/Containers/com.apple.CalendarNotification.CalNCService/
~/Library/Containers/com.apple.CalendarFileHandler/
(NOT rebuilt after deletion!)
~/Library/Containers/com.apple.iCal.CalendarNC/
(NOT rebuilt after deletion!)
~/Library/Containers/com.apple.contacts.donation-agent/
~/Library/Containers/com.apple.ContactsAgent/
~/Library/Containers/com.apple.iCal/
"Preferences" files deleted:
~/Library/Preferences/ByHost/com.apple.AddressBook.sync.8111C514-017A-5840-9288-91E70350D374.plist
~/Library/Preferences/ByHost/com.apple.syncservices.8111C514-017A-5840-9288-91E70350D374.plist
~/Library/Preferences/ByHost/com.apple.syncservices.ConflictResolver.8111C514-017A-5840-9288-91E70350D374.plist
(NOT rebuilt after deletion!)
~/Library/Preferences/ByHost/com.apple.syncservices.syncuid.8111C514-017A-5840-9288-91E70350D374.plist
(NOT rebuilt after deletion!)
~/Library/Preferences/com.apple.iCalExternalSync.plist
~/Library/Preferences/com.apple.iTunes.plist
~/Library/Preferences/com.apple.syncserver.plist
After doing this I opened up (on the Mac) the Contacts app which by default just had my username and Apple as the two contacts there.
Likewise I opened up the Calendar app which by default had just a "
Home" and "
Work" Calendar but with no appointments of course.
When attaching (via a USB cable) one of my iPads (with all contact and calendar information removed, prior to the previous sync) to the Mac I noticed that in iTunes (the
Info section on the left hand side, referring to the attached iPad), where the "
Sync calendars" option is found there were a couple more groups that weren't in my OSX Calendar app:
Found in natural language and
Reminders. Strangely these weren't added to the OSX Calendar when re-syncing either, but perhaps they're meant to only stay on the iPad. Anyone know?
After syncing several times; adding, removing or changing calendar entries it seems to work correctly now (those two mystery calendars have me puzzled though), so either I've fixed the problem, or the problem lies within my Contacts and/or Calendar file (which I did of course export before deleting the said app prefs).
I read that
a partly corrupt data file can cause a lot of havoc (but no instructions on how to detect a corrupt file) I suspect this might be the case here, and I guess I'll find out once I've tested the current setup a little longer just to be sure it works right, then import those Calendar and Contacts exported files:
Sometimes a sync failure will be caused by a single corrupt record in the contacts database. Finding it can be a problem, however. In my experience it is usually the first record. As it's a Mac you can try syncing using iCloud.
PS: would importing from those files also import a possible file corruption as well, or does the import function check every entry for data consistency?
On a sidenote: in case you were wondering how I got all those file and folder paths into this posting... I came across
an article on how to create a File to Path OSX Service. So all I had to do was right-click the folder or file in question and select that Service which would allow me to simply do a CMD-V (paste) into this posting. Handy!