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Sotho & Tswana have <d> for [d], which is an allophone of /l/ / _{i, u}.

Also, romanization of Japanese is full of these (h t d s z vs. f ts ch j
sh), tho arguably some of them may these days be phonemic rather than
allophonic. Korean r ~ l fits here too, and I think I've seen the same (_r
l_ contrasted allophonically and orthographically but not phonemically) in
some African language too — can't find it right now however…

And did no-one mention English [h] vs. [ŋ] yet? :)

John Vertical