Minimal example of devtools::check() not using the _R_CHECK_EXCESSIVE_IMPORTS_ environment variable.
Running Check in RStudio 1.3.1073 with R 4.0.2 on Windows 10 gives a note about the 21 imports.
Running devtools::check() gives the same note.
Running devtools::check(env_vars = c("_R_CHECK_EXCESSIVE_IMPORTS_" = "30")) gives the same note.
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