Unstressed Vowels
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In this handwritten note Tolkien describes both stressed long vowels and unstressed short vowels as ‘close’ in Italian:
Although Italian contrasts close-mid (/e, o/) and open-mid (/ɛ, ɔ/) vowels in stressed syllables, the distinction is neutralised in unstressed position in which only the close-mid vowels occur. The height of such vowels in unstressed position is context-sensitive; they are somewhat lowered ([e̞, o̞]) in the vicinity of more open vowels.
That does coincide with his own pronunciation in the recordings, but clearly contradicts his description of ɛ — e and ɔ — o mergers. Here we follow this note saying that unstressed short vowels had the same quality as long ones, but keep their mid-quality as stated in other materials.