わ = only 'wa'. は ... there are 2 pronunciation 'wa' and 'ha'. は of normal words ... 'ha'. for example, はがき = 'hagaki' ( means 'post card' ). If you use 'は' as a particle of subject, it will be 'wa'. for example, 彼は～ = 'kare wa ～' ( means 'he is ***' ). And, the both 'wa' is same sound.

同じ気がします。 rとlのような違いはないです。