u/Methanator

In the "Algemeen Nederlands Woordenboek" (which to my understanding is a reliable source), for example the word "beet" has "Fonetische schrijfwijze[ *b eː t ]" and the word "beer" has "Fonetische schrijfwijze[ *b eː r ]". So supposedly the vowel should sound exactly the same in both words, but every native speaker I know (including myself) pronounces the vowel quite differently in "beer" (more like bɪːr). The ANW does this consistently for words like this.

What is going on here? Am I misunderstanding the IPA or is there a difference between dialects?

Can anyone that speaks the Dutch language and has some experience with phonology explain why "Paul" is so hard to pronounce for native Dutch speakers? The velarization of the L seems to be part of it, but is much easier in other words (e.g. "heel"). The nature of the vowel isn't the cause either, a similar vowel is much easier ("boel"), same for another diphthong ("geul")

For some reason with "Paul", it appears the only way to pronounce it is by actually touching the roof of your mouth with the tip of your tongue, while for any other example that seems optional (in rapid speech)