It comes from this line:
https://salsa.debian.org/r-pkg-team/dh-r/-/blob/master/dh/R.pm#L272
More precisely the “r-base-core (>= $rbase_version)” part, which
imposes an unnecessarily tight restriction on the r-base-core version.
Got it, thanks for the explanation. This restriction existed since the
early stage of dh-r development
https://salsa.debian.org/r-pkg-team/dh-r/-/commit/22fd80b9#L174
by Gordon Ball (in CC but not really active in R pkg team any more) at
2016-09-04 12:28:57 +0200 . I'm guessing this restriction was obtained
from the cdbs helper that existed before the dh support was created by
Gordon and he simply took over what existed there. The according line
in the initial commit of dh-r is