In the Terminal, run this:
kill -9 171
That should kill the Finder process with PID 171. Then, run the lsof command again. I'm assuming you'll just see:
COMMAND PID USER FD TYPE DEVICE SIZE/OFF NODE NAME
com.apple 183 appla txt REG 14,2 97728 6277267 /Volumes/Macintosh HD/Applications/BusyCal.app/Contents/PlugIns/BusyCalDockTile.docktileplugin/Con tents/MacOS/BusyCalDockTile
mdworker 212 appla 8r REG 14,2 6148 4622490 /Volumes/Macintosh HD/Users/appla/Library/Application Support/BusyCal/.DS_Store
If so, then run these:
kill -9 183
kill -9 212
Then, the lsof one again. If nothing comes back, nothing's tying up the HD and you should be able to unmount the Macintosh HD.