long story short... it works!!!
i'll explain what i've done
- first installed a working RAM (4GB DDR4 Micron)
- downgraded BIOS from 1.22 to 1.05
- G.Skill 16GB installed <- doesnt work... 2x Blue 1x Red LED light up...
- G.Skill 32GB installed <- doesnt work.... 2x Blue 1x Red LED light up...
yesterday i orderd some other RAM (3. try), this was delivered this morning
Corsair CMSX32GX4M2A2400C16 (2x 16GB)
- Corsair 32GB (2x16GB) installed <- doesnt work... 2x Blue 1x Red LED light up...
- Corsair 16GB installed <- doesnt work... 2x Blue 1x Red LED light up... realy!? come on...
angry as f*** i'm close to ship the whole thing back to my seller... but dont turned off the Odroid H2+ RevB... maybe 5-10minutes later i saw... 2x Blue 1x Red LED flashed realy short...
i pressed the powerbotton... the blue leds turn off... everything locks fine.
Restared the H2+ and it works... 16GB check...
- Corsair 32GB installed <- doesnt work... 2x Blue 1x Red LED light up... WHAAAAT
...okay i disasembled the hole thing
- installed the "working 16GB" on slot 2... works...
- Corsair 32GB installed and working 16GB on slot 2 <- doesnt work... angry as f*** Part 2
- Corsair "not working 16GB" on slot 1... and same mistake as obove after 5-10minutes the leds flashed... works...
- Corsair 32GB isntalled... works !!!
in my opinion the hole story makes no sense, but im realy realy happy it works now.
and all 32GB are recognized and available.

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Test results
Confirmed RAM Modul with BIOS 1.05
- Corsair CMSX32GX4M2A2400C16 1x16GB or 2x16GB works
Incompatible RAM Modules with BIOS 1.12 and 1.22
- Corsair CMSX32GX4M2A2400C16 1x16GB or 2x16GB both are incompatible with this BIOS Version
Incompatible RAM Modules with BIOS 1.05, 1.12 and 1.22
- Crucial CT16G4SFRA266 1x16GB or 2x16GB both are incompatible
- G.Skill RIPJAWS F4-2400C16D-32GRS 1x16GB or 2x16GB both are incompatible