I think I might have found the issue. In the wiki entry about OSMand (https://wiki.openstreetmap.org/wiki/OsmAnd) under supported POI, under historic, aqueduct is NOT listed. Therefore it is NOT rendered, is my conclusion. I did a test with historic=monument, which it is too, the result is, that it is still not rendered, BUT at one end of the aqueduct a monument symbol appears with the name. Once clicked on it, the outlines of the aqueduct appear. However, this isn´t really helpful. The monument node sits at the Southern end, somewhere over the houses.

As one member mentioned above, we mappers should map things as they are, not how they look best on a map. The latter is the matter of the renderer of the different application, right. Therefore my last idea is the following:
I tag it as historic=aqueduct, I leave away the monument tag, but give it a name tag. This results in an invisible aqueduct, at least in OSMand. But additionally I place a monument node close to, where most people see the aqueduct and name it. Therefore it would be tagged correctly, the aqueduct as historic, although not displayed in OSMand, but the single node showing a tourist or traveller, that there is something intersting, would work in OSMand.

As for the layers, I still have the aqueduct as layer=1 but I went back to layer=0 for the streets. In Openstreetmap this results now in the streets going over the aqueduct. I still don´t understand why. If someone thinks, layer=-1 for the short section of road, which actually runs under the aqueduct, please tell me. I can change it. However, I can´t check if that works, for as I mentioned, it is not rendered in OSMand and earlier, with the bridge tag, it did not work. Only in OSM I can see it.

I am still open for suggestions. I know, that it should be tagged histori=aqueduct. Please advise me, if I should leave it like that.

Cheers, Erlendur