Splus Divergences

Most gui type features of Splus are not available.  R is not as tightly integrated into Microsoft Office Products as Splus.  It is easy to export R graphics files to MS Word and Excel as windows metafiles. 
attach and detach in R can only be used with dataframes
builtin datasets and datasets in libraries must be accessed with the R data function
R uses lexical scope.  The entire environment is bound together in a workspace.  The workspace is a binary file which must be saved with the save or save.image functions.
R has superior capabilities for TeX style labelling of plots than Splus2000 or Splus 5 for linux.
Some functions in the Splus core such as the time series ones have been moved out to libraries.
R runs a little faster than Splus. Due to the workspace design, it might be possible to dramatically increase the speed of R.