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A general description is here.
A new ‘configure’ option ‘--with-newAccelerate’ makes use of Apple's ‘new’ BLAS / LAPACK interfaces in their Accelerate framework. Those interfaces are only available in macOS 13.3 or later, and building requires SDK 14.3 or later (from the Command Line Tools or Xcode).
By default the option uses new Accelerate for BLAS calls: to also use it for LAPACK use ‘--with-newAccelerate=lapack’. The later interfaces provide LAPACK 3.9.1 rather than 3.2.1: 3.9.1 is from 2021-04 and does not include the improved algorithms introduced in LAPACK 3.10.0.
‘data()’ no longer handles zipped data from long-defunct (since R 2.13.0) ‘--use-zip-data’ installations.
Functions ‘psmirnov()’, ‘qsmirnov()’ and ‘rsmirnov()’ in package ‘stats’ have argument ‘two.sided’ changed to ‘alternative’, to take into account that the permutation distributions of the one-sided statistics can be different in the case of ties. Consequence of PR#18582.
‘R CMD check’ reports the use of the Fortran 90 random number generator ‘RANDOM_NUMBER()’ and the subroutines to initialize it.
‘Writing R Extensions’ has example code to use R's RNGs from Fortran.