The following paper, which has already been cited on this page, will answer many of your questions: https://www.creamjournal.org/pdf/CREAM_8_3_7.pdf
Even based on purely morphological evidence, it is obvious that Tomentella and Thelephora intergrade. Thelephora cuticularis is microscopically most similar to strictly resupinate Tomentella species but it effused-reflexed and therefore called a Thelephora. Corner and Stalpers also mention tropical species and nearly resupinate Thelephora species that blur the distinctions between these genera in their treatments, despite not revising the generic boundaries much. It turns out that the stipitate and effused reflexed Thelephora species are nested within the rest of Tomentella. The non-mycorrhizal basal clade has been split off from Tomentella and Odontia has been resurrected for that. The rest of Tomentella forms a grade with Thelephora nested within. Zmitrovich et al. made combinations in Thelephora for former Tomentella species nested within the core Thelephora clade but that still leaves a paraphyletic Tomentella. Splitting it further would require many new genera, especially for such a species-rich genus as Tomentella. Someone in the near future may sink the rest of Tomentella into Thelephora, which would be the easiest solution. It would also not be entirely without precedent. This would be closer to Burt’s concept of Thelephora, even though his circumscription would be massively polyphyletic now.
Can somebody tell us, what is going on?
Please, if you see that my identification is wrong, suggest the change as a Comment to the particular observation, not by crossing out our MO observation names a replacing it with your guess.
Leave it to me to accept or reject your suggestions. I would not confuse Tomentella with Thelephora. Even Adolf knows the difference!
Many thanks! Oluna
The following was published in 2018:
Thelephora wakefieldiae Zmitr., Shchepin, Volobuev & Myasnikov, nom. nov. (MB 825554). Replaced name: Zygodesmus sublilacinus Ellis & Holw., Bulletin of the Geological and Natural History Survey of Minnesota 3: 34, 1887. – Competing homonym: non Thelephora sublilacina Ellis & Everh., Bull. Lab. Nat. Hist. Iowa State Univ. 4: 67, 1896 (≡ Septobasidium sublilacinum (Ellis & Everh.) Burt).
Synonyms: Hypochnus avellaneus Burt, 1916, Annals of the Missouri Botanical Garden 3: 225, non Thelephora avellana Fr., Syst. Mycol. 1: 442, 1821 (q.e. Hymenochaetopsis tabacina (Sowerby) S.H. He & Jiao Yang). – Tomentella porulosa f. albomarginata Bourdot & Galzin, Hyménomyc. de France: 505, 1928, non Thelephora albomarginata Schwein., London J. Bot. 6: 324, 1847 (q.e. Peniophora albobadia (Schwein.) Boidin). – Tomentella pseudopannosa Wakef., 1969, Trans. Br. Mycol. Soc. 53(2): 189, 1969 (nom. inval., Art. 39.1).
Description – Basidiomes resupinate, adhering to the substrate, continuous with indeterminate margin, initially arachnoid, then pellicular. Hymenophore even or finely and unevenly papillose, vinaceous to lilaceous-gray, concolorous with subiculum or paler, without clear marginal zone. Subiculum loose, without hyphal cords, vinaceous-brown (Fig. 3g). Hyphal system is monomitic, all hyphae with clamps and more or less inflated segments, mean diameter 3–7 μm, hyaline to brown in the subiculum, more intensively colored in KOH. Cystidia none. Basidia 40–65 × 7.5–12 μm, utriform, 4-spored, basally clamped, hyaline in KOH. Basidiospores triangularly ellipsoid, more or less lobate, 7–10 μm in longest dimension, rather sparsely echinulate with spines 0.5 μm long, pale-brown in KOH. Colonizes all kinds of wood debris in boreal and temperate zones of the Northern Hemisphere. Mycorrhizal (Lilleskov & Bruns 2005).
There is no MO observation of this name, who knows who found it and where?