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MINOR: [R] switch on `R_VERSION` (#43504)

A follow on to #43243 `#ifdef function declaration` does not work, instead we must use the `#if (R_VERSION >= R_Version(4, 2, 0))` pattern to only include code for specific versions.

Lead-authored-by: Jonathan Keane <jkeane@gmail.com>
Co-authored-by: Neal Richardson <neal.p.richardson@gmail.com>
Signed-off-by: Jonathan Keane <jkeane@gmail.com>