I had the simple idea of factory reset using the WIPE option in TWRP...
AND IT WORKED !

So, obviously lost root and system started as out of the box Android 13.
Now the thinking out loud part to understand myself and maybe to help others...:
So it seems that some protection mechanism on System partition or before passing the control to System makes a cort of verification of something and does not like root...
I have to verify this because if it is like this it's a pain in the ass the fact that the TWRP backups only works TILL root... Or maybe was the fact that i did not disabled the PIN security before making them ?
Deleted again the "nandata" folder and succesfull backup again with wallpaper changed but not developer, not rooted and no security pin enrolled.
gonna see if this backup is restorable...