On Thursday, September 26, 2018. the Thai Network Information Center (THNIC) Foundation submitted a comment to ICANN on the Initial Report on the New gTLD Subsequent Procedures Policy Development Process (Overarching Issues & Work Tracks 1-4). https://mm.icann.org/pipermail/comments-gtld-subsequent-procedures-initial-03jul18/2018q3/000016.html 

The comment is to request that homonym be explicitly included in the similarity to existing top-level domain consideration of the new gTLD Applicant Guidebook to prevent future confusions and costly disputes. 

An example case of phonetically clashe can be found from the first round of the new gTLD  (since 2012) where there was an application for .thai new gTLD which phonetically clashes with existing . ไทย (Thai IDN ccTLD). However, thanks to the ICANN board ruling, the application was "Not Approved” in November 2013.