This is “a voiceless w, as in English white (in northern pronunciation)”
according to Appendix E of The Lord of the Rings, and so we copy the
[[w#]] phoneme from the English phonemes. I can’t actually hear much of
a difference from the previous [[hw]] (I know what the difference
between [[w]] and [[w#]] should be, but [[hw]] already sounds like
[[w#]] to me), but at least this improves the --ipa output, changing it
from [hw] to [ʍ].
Lucas Werkmeister
2f77829172