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Guide:

1. Download a copy of the iPhone OS 4.0 Beta (google: "os4-iPhone1,2_4.0_8A230m_Restore.ipsw download")
2. Install this Version with iTunes on your device (Press alt while clicking on the restorebutton in iTunes and choose the iPhone 4.0 .ipsw file manually)
3. Download the redsn0w 0.9.5 BETA2
4. Run redsn0w and follow the on screen instructions.
5. Wait till the device reboots and wants to activate with iTunes
6. Download iPhone Explorer from here: You must login or register to view this content.
7. Open iPhone Explorer and navigate to System/Library/CoreServices

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# Copy SystemVersion.plist to your desktop by dragging it out of the window
# Open the file with Textedit and delete the following lines:
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11. Save the file and drag it back into iPhone Explorer, choose „overwrite“
12. Wait a few seconds and restart your iPhone.

Now you can activate it with iTunes.

That`s it, worked fine for me. You can restore your iPhone with your saved 3.x backups. To backup from 4.0 with iTunes you need to install the latest iPhone OS 4.0 SDK (google).