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"According to the Coptic Encyclopedia, "Ayin belong to the phonological inventory of Ancient and also later Egyptian, perhaps even as far as the beginning of Demotic. However, it probably does not belong any longer to the phonological inventory of Coptic or even Pre-Coptic, not even as a Cryptophoneme, in contrast to Aleph. .... Ayin nonetheless plays an important role in Coptic phonology....itself has not entirely disappeared but has survived in some way, being transformed into the phonological aleph. In other words, there is no eyin letter or sound in Coptic phonology proper but something like an ayin phoneme was incorporated into the Coptic cyrptophoneme Aleph (Hamza in Arabic). But this conclusion is not universally accepted among Coptic linguists."
Secondly, when I said OB is different than Sahidic, I was referring to letters like p, which in Sahidic is /p/ and never /b/ like OB. Sahidic t is always /t/ and not /d/. While Sahidic does pronounce b as /w/ (like Beca as /wesa/), it is not universally applicable like it is in OB. So ououyyb (a priest) in Sahidic is pronounced /oweeb/, not /oweew/. These Sahidic examples are nearly identical in GB.