I have done some investigation and it looks a little bit different, but it seems there is the same behaviour for character device and sysfs.
If all features are off (i2c1, uart etc.) the following header pins act fine as output:
3, 5, 7, 19, 21, 22, 23, 24, 26, 27, 28, 31
not working as output, current state in round brackets:
8 (1), 10 (1), 11 (0), 12 (1), 13 (1), 15 (1), 16 (0), 18 (0), 29 (0), 32 (1), 33 (1), 35 (0), 36 (1), 37 (1), 38 (1), 40 (0)
Thats the reason why my initial test with pin 36 is not working and pin 26 has worked.