thanks for the message and the fast reply.
According to the lead given, the following actions where performed on the clean 13-stable install
on the new machine:
00 # uname -a
-> no git commit id was provided so far
  in the output aft installing 13-stable memstick img
-> also no git clone was performed on this new machine,
  so currently no need for a git reset
 Â
01 # pkg install beadm
02 # pkg install git-lite
03 # pkg install ccache
04 # hbsd-update -I -V -b `date "+%Y%m%dT%H%M%S"`
-> already latest
-> hbsd-v1300061-20c9347d553a13366518ec51f450eb398bfdfee6
05 # pkg update && pkg upgrade
06 # git clone --single-branch --branch hardened/13-stable/master
https://git.hardenedbsd.org/hardenedbsd/hardenedbsd.git /usr/src
07 # git pull
-> already latest
08 # git clone
https://git.hardenedbsd.org/hardenedbsd/hardenedbsd-ports.git /usr/ports
09 # git pull
->Â already latest
10 # cd /usr/src
11 # make buildworld
-> adding new entry to kernel config
  otherwise make was failing in the
  past tests later on with gstreamer1 building
  the xfce4 meta port
     Â
  options COMPAT_FREEBSD11
12 # make buildkernel
13 # shutdown now
14 # zfs set readonly=off zroot
15 # zfs mount -a
16 # cd /usr/src
17 # make installkernel
18 # mergemaster -p
-> no changes needed, keeping local /etc/groups /etc/passwd.master
19 # make installworld
20 # mergemaster -iF
-> all upstream changes accepted,
  kept local passwd.master/group
  and needed adjustments for
  lan related ops, e.g. proxy/resolver
21 # make delete-old
22 # shutdown -r now
23 # cd /usr/ports && git pull
24 # cd /usr/ports/ports-mgt/portmaster
25 # make install clean
26 # sysctl hardening.pax.mprotect.status=1
27 # sysctl hardening.pax.pageexec.status=1
28 # sysctl hardening.pax.disallow_map32bit.status=1
29 # sysctl hardening.pax.aslr.status=1
30 # sysctl hardening.pax.segvguard.status=1
31 # portmaster -af -F
32 # portmaster -y --no-confirm -Daf
33 # make delete-old-libs
34 # shutdown -r now
  Â
35 # uname -a
-> output of kernel commit id is 146ee079687
36 # cd /usr/src && git log | head
-> output of commit id is identical with
  output of step 35, therefore I'm
  assuming no further action
  related to git reset is needed here
 Â
37 # portmaster -Daf
-> all clear, no issues detectable