Hello Joachim,
I should write a clean description of OpenPetra.Now soon.
It is not based on Browser technology, that would take even more time, and would not be available now...
We are working on replacing .net remoting with http, that means that the communication between server and fat client works through http. This is unrelated to OpenPetra.Now.
Regarding offline functionality, I personally think that is too complicated. You would need to sync new partner keys, or even financial things, between several versions, in a multi user environment. And in an increasingly mobile world, people tend to be online all the time anyways.
Timotheus