What is clear, is that letters of bega"d kefa"t with and without dagesh
do not present two different phonemes but rather are alophones
(in masoretic biblical hebrew). The reason why they are at all marked
is likely due to the fact, that hebrew was not the mother tongue of the
masoretes, in which a phonemic distinction existed between b/v (or whatever
fonetic value they had).
BTW, I'd recommend reading the following article:
Richard L. Goerwitz. "Is Tiberian Səgôl a Phoneme?" in: Proceedings of the Twelfth International Congress of the International Organization for Masoretic Studies. E. J. Revell (ed.). Cambrigde University: Scholars Press 1995. pp. 155-170.
P.T.
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