Thanks @theluthier 🙂! It’s propably not a bug but simply how Blender is programmed.
I have a theory:
As soon as you edit the hairs in “Particle Edit Mode”, the “Particle System Simulation” no longer controls the hairs and therefore the simulation settings are greyed out in the “Particle Properties Tab”. But the “Children” settings are still accessible since they are an aesthetic addition.
By activating “Children Hairs”, Blender is forced to revisit the “Particle System Settings” in the “Non-Simulation Section” and with it the “Hair Density Texture”. Since the “Particle Edit Mode” now fully controls the hairs, those hairs in 100% black painted areas aren’t removed but just hidden in order to leave the removal of hairs to the “Particle Edit Mode” which offers the “Cut Brush” for this task.