Karl,
I am not convinced that the Sin and the Shin were pronounced the same in Biblical times.
But there is reasonable evidence that the letter for Het was used for two different sounds (Het and Chet) and that the letter for Ayin (Ayin and Gayin) also (ex: Gamorra and Gaza).
I believe that the Shin probably was for "Sh" and that when it was pronounced Sin that that was very similar to a voiceless alveolar lateral fricative.
Curious, what is the evidence that the Samekh was like an "X"?
David Kolinsky
Monterey, CA
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