Some more insights:
I deleted all local profiles
downloaded the Store-Profiles (appear in ~/Library/MobileDevice/Provisioning Profiles - including the entitlement)
Archive --> embedded profile includes the entitlement as well
distribute via organiser
New Provisioning-Profiles are created (called iOS Team Store Provisioning Profile: ***) which doesn't include the entitlement
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Is there something misconfigured in my project? I basically used the Example from https://developer.apple.com/documentation/networkextension/local_push_connectivity/receiving_voice_and_text_communications_on_a_local_network.
We stripped it down for our needs (no server but using a MQTT-Lib in the Extension) - right now it is just a proof of our concept, but I have to publish it to testflight for testing...