Karsten, it's about what happens within a defined period of time with the total balance (!) of all biomass use. If this is zero, meaning as much has regrown within this period as has been burned, it is neutral.
If people burn first and then plant, the world has to cope with an excess of CO2 (and fewer trees) for 50-100 years (tree growth). Time factor. Planting one new tree for every burned tree is insufficient.
A forest from which only as much is taken as regrows in total in the time between two harvests is sensible. But not to burn one tree and then plant one.
Time factor: If a standard tree takes 50 years to grow and you want to heat with wood, to be neutral you need a small forest (!) that after 50 years of harvesting by you has the same biomass of wood as at the beginning.
Because of the time factor, you cannot make one burned tree CO2 neutral with one planted tree within reasonable timeframes. It doesn't work.
And if timeframes didn't matter, that's my argument, oil and coal would also be good again. They are also cycle products. On a million-year scale, anyway.
I doubt that wood is so much better/more ecological as a fuel for these reasons. Even Greens talk a lot of nonsense when the day is long. Burning simply isn't ideal, no matter what you burn.