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The matrix multiplication functions ‘crossprod()’ and ‘tcrossprod()’ are now also primitive and S3 generic, as ‘%*%’ had become in R 4.3.0.
‘configure’ ‘--enable-lto=check’ has not worked reliably since 2019 and has been removed.
(In progress) A new ‘configure’ option ‘--with-newAccelerate’ makes use of Apple's ‘new’ BLAS / LAPACK interface in their Accelerate framework. That interface is only available in macOS 13.3 or later, and building requires SDK 14.3 or later (from the Command Line Tools or Xcode).
To avoid many compilation warnings you may want to use
CC="clang -mmacos-version-min=13.3"
Entry points in ‘libRblas.dylib’ and ‘libRlapack.dylib’ are diverted to Accelerate: some from R itself call Accelerate directly, notably the functions using the ‘lapack’ module such as ‘svd()’.
That version of Accelerate provides LAPACK 3.9.1 rather than 3.2.1.