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A general description is here.
The makefiles and installer scripts for Windows have been tailored to ‘Rtools43’, an update of the ‘Rtools42’ toolchain. It is based on ‘gcc’ 12 and newer versions of MinGW-W64, binutils and libraries. At this time R-devel can still be built using Rtools42 without changes, but when R-devel is installed via the installer, it will by default look for Rtools43.
‘attach()’ of an environment with active bindings now preserves the active bindings. Reported by Kevin Ushey in PR#18425.