> Vedic Sanskrit almost completed [l] > [r], and I believe some
> Iranian languages did complete the merger. Piotr could name
> examples. Otherwise, I'll have to hunt through the archives on
Well, Avestan had no /l/ at all, and later Iranian /l/'s are of
secondary origin (e.g. *d [and intervocalic *-t-] > l in Pashto, *rj > l
in Ossetic, /l/ in foreign loans, etc.).