Where this comes from
11 · If your family says it differently · a plain-language guide to Assyrian (Sureth) grammar
The Urmi side is Khan's description, the same source as the rest of the guide. The Iraqi side is Eleanor Coghill, The Neo-Aramaic Dialect of Alqosh (PhD thesis, University of Cambridge, 2003) and her grammar sketch of the same name, chiefly §2.4 Historical Developments, where she sets out how Alqosh treated each old sound.
The swaps are not invented for this chapter. Both descriptions state what their dialect did to the same older sound, so the correspondence falls out of laying the two side by side — and every example pair above is one both sources actually print. Where the two disagree or neither prints a form, this chapter says nothing rather than filling the gap.