Thank you for all the hints and suggestions which challenged me to try to understand better how squid as a proxy works in an SME server environment. I must have taken for 'granted' the transparent proxy feature without understanding this properly.
What I wanted to achieve (to block web access completely for specific IPs on the local network) I would like to do via squid ACLs.
For this to work flexible, I now want to "enforce" a proxy setup on each PC on the LAN rather then using the transparent proxy at all, I am even thinking of disabling the transparent proxy (on port 80) and to enforce web access through port 3128 only.
The 'wpad.dat' feature, built into DHCP looks promising for this (
http://bugs.contribs.org/show_bug.cgi?id=3512) which I will try (and report back to the bug if I figure it out how it exactly should work).