While exporting a fbx I can create a objects hierarchy with a path attribute. Is this also possible with the gltf export Node?
Goal is to have separate objects later instead of one mesh like in in houdini.

Possibly if you use a ROP GLTF node you could set Mesh Names Source to Attribute and then use path as the attribute? Unsure if this would work though.

Yes, thats what I´m trying to do. Unfortunately it does not work. In Blender e.g. its one piece of mesh. I noticed that the ropgltf says "name attribute has different values. No mesh name will be exported"

I believe it's not possible with ROP GTLF Output SOP as it expects one unique namevalue, which is a real drawback of this operator if you ask me. You can however circumvent it by referencing SOP meshes into actual objects from Object Network, and then exporting them with GLTF ROP. It's not pretty, but I'm unaware of a different way of accomplishing this goal.