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A general description is here.
Exclude patterns from ‘.Rbuildignore’ are now processed _before_ preparing the package directory for the tarball, avoiding redundant file copies from the source directory (PR#17549). In particular, when a source package ‘foo/’ folder contains broken symlinks matching an exclude pattern, ‘R CMD build foo’ now succeeds, omitting these, thus fixing PR#18186. (Thanks to Ivan Krylov and others, notably Jenny Bryan and R Dev Day @ useR! 2025 contributors.)