Hi Stefan
Sorry this has been so difficult for you - it's always the case that something that works perfectly fine for one person gives another person hell! :) Not to worry, I'll keep on helping you as much as I can.
The user configuration in 4.1 is different to 4.0 I believe so is a bit more complicated BUT a lot more flexible.
Let's take a scenario where you want a user whose content is always transcoded;
First, create a streaming (and optionally recording) profile that you're happy with using my tips above (or just use the defaults)
Next, create your user by navigating to Configuration > Users > Access Entries. Some clients need full access to the TVHeadend UI so to start with, configure your user as per my template below - we can always remove privileges later if you want to lock it down a bit
Enabled: Checked
Username: Whatever you like
Web interface: Checked
Admin: Checked
Streaming: Checked
Advanced streaming: Checked
HTTP streaming: Checked (if you want to use this user to stream via the web UI)
Video recorder: Checked
HTSP DVR: Checked
View all DVR entries: Checked (this lets this user see all DVR entries regardless of whether this user created them or not)
All DVR (rw): Checked (this gives this user the rights to alter DVR entries regardless of whether this user created them or not)
Streaming profiles: Pick the one you want to assign this user
DVR configuration profiles: Whatever you like - I use (Default profile)
Finally, switch to the Passwords type and create an entry with the same username as you used in the step above and whatever password you like.
Now open your client on your phone and enter the URL, port, user and password of your TVHeadend server and try watching a stream. If you open the web UI at the same time and navigate to the Status > Subscriptions and take note of the 'Username' and 'Profile' columns, you should see the user you created above logged in and the associated streaming profile being used.