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I configured the routes as well as the other parts pretty well.
An important step to solving the issue was adding the following configuration section into my project "local.php".

    //this is possible overwritten by the zf-rest module
    'view-manager' => array(
        'display_exceptions' => true,
        'display_not_found_reason' => true
    )

After that, I got back an response with the following content:

{"type":"http://www.w3.org/Protocols/rfc2616/rfc2616-sec10.html","title":"Not Found","status":404,"detail":"Entity not found."

After adding a lot of debugging statements in the "ZF\Rest\RestController" (search for "Entity not found." ;-)), started understanding the issue.
The answer is pretty clear after all. Whenever you listen on a GET HTTP Method with your listener, you have to return an array with the configured "route_identifier_name" (the entity identifier), otherwise the controller as well as the HAL post processor is not able to successful build the response.