Which distinction matters between qāf in «قُلْ» and kāf in «الْكَافِرُونَ»?

Al-Kāfirūn and An-Naṣr: Applied Madd, Idghām, Ghunnah and Waqf

• Pronounce both as the same soft kāf
• Make kāf heavier than qāf
• Replace qāf with hamzah
• Preserve qāf emphatic quality and distinct articulation