ñ and ll are not needed, just like our English q and x.
wh = what, why, where, when, which. NOT who, whom, whose, whole, whore.
w = was, were, witch, war, west, win.
you mean that when whispered, and when spoken u get the same sound
eh in set, bet, debt, yet, tell, less. ay in hay, say, weight, wait, date, hate. These sounds are similar, but there is a difference, too.
I've deleted a lot of vowels from my list, because to me: ay = eh-ee, i = ah-ee; oi/oy = oh-ee, ow/ou = ah-oo, etc. But I would like to cross reference on that.
Short a in hat, dad, staff, half, task, bath, swag.
Guttural French r...Yes, probably, but I've no idea what it sounds like. :(
That's not in order, but I think I've answered all your questions. Oh, yes, don't worry about asking me; it makes me feel really grown-up and mature to tell an older person something new! ;P :D Y :)