Hi Jimo,
Sorry for the late reply.
If there is any tutorial for the visual basic ?
There is only C# documentation at the moment. However, you should be able to use the same code with Visual Basic as long as you propertly translate it over. Hopefully there will be more VB documentation in the future.
How to compile the plug-in (Hello world example) as ".dlu" or ".dlm" or ".gup" file ?
There is no such functionality at the moment (however, we did explore adding it). Max.NET needs to detect your .NET dll and load it as a .NET assembly.
Is there possibility to add lissence for 1 developper ?
Not exactly sure what you mean here. A commercial license is available for up to 5 developers per license.
Hope this answers some of your questions.