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A general description is here.
‘Sys.glob()’ on Windows now supports all characters from the BMP, no longer corrupting (less commonly used) characters (PR#17638).
Primitive replacement functions no longer mutate a referenced first argument when used outsinde of a complex assignment context.
A package with Fortran source code and perhaps C (but not C++) sources can request for its shared object/DLL to be linked by the Fortran compiler by including a line ‘USE_FC_TO_LINK=’ in ‘src/Makevars[.win]’ and using ‘$(SHLIB_OPENMP_FFLAGS)’ as part of ‘PKG_LIBS’.
The known reason for doing so is a package which uses Fortran (only) OpenMP on a platform where the Fortran OpenMP runtime is incompatible with the C one (e.g. ‘gfortran’ 9.x with ‘clang’).