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‘format(<POSIXlt_w/_unbalanced_sec>, "....%OS<n>")’ with n > 0 no longer accidentally uses the unbalanced seconds, thanks to Suharto Anggono's report (including patch) in PR#18448.
(Windows) Installing a package with a ‘src/Makefile.{win,ucrt}’ file includes ‘~/.R/Makevars.win64’ in the search for user makevars, as documented in “R Installation and Administration” and done for packages with a ‘src/Makevars.{win,ucrt}’ file.