Similar to #68, highlighting line directives such as #line 42 example.R instead of parsing them simply as (program (comment)) could be beneficial.
The default R parser handles it as a separate LINE_DIRECTIVE token:
> getParseData(parse(text="#line 42 example.R"))
line1 col1 line2 col2 id parent token terminal text
1 1 1 1 18 1 0 LINE_DIRECTIVE TRUE #line 42 example.R