Thanks, Winston Churchill!
- I did export a backup copy of my 1213 contact entries.
(You can find this number on the bottom of the Cards list. It helps to compare the number of entries between devices.) (=> filename is Contacts - 31.07.2012.abbu ... also here AddressBookBackUp persists)
- Then, I inactivated Contacts syncing in the iCloud Panel AND asked for "delete contacts on my iMac".
(I did try first without deleting, but this did not help.)
- I did a ShutDown and ReBoot, although it might work without.
- Finally, I reactivated Contacts syncing in the iCloud Panel and waited for data filling in Contacts.
After that, syncing worked.
I noted two differences:
- The total number of Cards is now the same on my iPhone, the iCloud web interface AND my iMac. ;-))
- When I edit a Card, the small "spinning wheel" is visible next to the word "iCloud" on top of the "Groups" panel (the panel that re-appeared in Montain Lion). This did not happen before.