It has always struck me as interesting, or perhaps odd, that the root phonemes of Shiva, [sh]+[v], are the reverse of the root phonemes of Vishnu, [v]+[sh]. Is there any accounting for this?
Anurag Singh commented:
No. 'Shiva' is made with श ś (not ष ṣ ), and 'Vishnu' is made with ष ṣ (not श ś ) . श ś is a palatal Sh sound, and ष ṣ is retroflex Sh sound. In English alphabet there is no symbol for श and ष , so we write both as Sh, as using phonetic symbols like ś and ṣ always is not convenient.
For linguistic reference, in IPA
श ś can be the voiceless postalveolar (nonretroflex) fricatives
/ɕ/ or /ʃ/ while
ष ṣ is the voiceless retroflex fricative,