Hi,
Okay - my questions: As I do not want to brick my plug before I begin to use it, I'd like to know how I could make a backup of the NAND ... and ... if this is possible ... how could I mirror that OS from the NAND to my mini SDHC 4GB card?
I would suggest making a backup of your rootfs, using tar - I suppose this should be enough to restore the system state. (at least for the SheevaPlug it is enough - as long as the kernel is not changed)
To make that backup, connect a USB-Stick or MicroSD card to your plug and run the following:
tar --one-file-system-cvzf /media/usb/rootfs-backup.tar.gz /
This should create a file called
rootfs-backup.tar.gz on your SD card/USB stick.
If this is not possible ... how can I install a fresh OS on my SDHC and boot from it? Are there some tutorials on the net for this? As said I'm really new to this topic ... any advise is highly appreciated

As far as I can see, the GuruPlug should be related closely to the SheevaPlug. For the SheevaPlug there are already tutorials (e.g. here:
http://plugcomputer.org/plugwiki/index.php/Debian ) which could help. I haven't tried them yet, as I'm heaving... err... issues with my GuruPlug (getting hot, endless reboot loop, when connected to GBit etc...) But with the SheevaPlug I always started with a prepared clean rootfs-image and then used apt-get to install whatever I needed.
Cheers!
Thomas