Hi Johannes, and welcome to the forum
What a horrid fault, intermittent or not. I don't think anyone would enjoy the sensation of the brake pedal sinking to the floor when driving down a hill.
It seems that you have covered the most likely possibility (the master cylinder), though it is just possible for two master cylinders to be faulty in similar ways. I think the key would be that you would expect at least some change after replacing the master cylinder.
One thing you didn't mention is the brake servo. This is powered by engine vacuum, which is at its highest with the engine over-running, going down a hill. There should still be a mechanical connection between the pedal and the master cylinder, so I'm not certain this would allow the pedal to go down even with the servo faulty. But also the sucking sound (when the pedal comes back up) seems relevant for something that has engine vacuum on it.
You may find the brake servo to be full of brake fluid, which seems to happen when the master cylinder pushrod seal leaks. Perhaps this is remaining from a previous master cylinder problem, and causing problems in the servo.
Brake servos are not a common failure (all things considered) so I would suggest trying a replacement from a wrecker's yard. On the other hand, some people refuse to use safety-related parts from wrecked cars, so it's up to you (but it's certainly not very safe at the moment is it!

)
-Alex