The R files of a package source, the way R CMD build picks them: R/*.R (and .r, .S, .s, .q), not the platform subdirectories.
R CMD build
R/*.R
.r
.S
.s
.q
The R files of a package source, the way
R CMD buildpicks them:R/*.R(and.r,.S,.s,.q), not the platform subdirectories.