I am 100% sure that it is behind the AA/IR glass and very close to the actual sensor, because the spot is very sharp at f22, which is unusual for regular sensor dust. You can notice sensor dust as a blurry dark spot on f22, but its not very sharp.
I used a magnification glass and a really strong flashlight and I couldnt see any dust on my sensor.
I spent 5 hours trying to clean it, I used Sensor Swabs and Eclipse.
I just found the very first pictures I made with the camera in september 2009 and you can cleary see the dust spot.
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Its on the right edge in the middle, next to the brightness slider:
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I m gonna call Canon tomorrow,
I hope they can replace the sensor without any cost.
@Nicholas,
some other guy had exactly the same problem with his camera. The spots look just like mine, with the white halo arround them:
http://www.fotocommunity.de/pc/pc/display/23131578