This spotlight plugin is based on the Lisp Metadata Importer by John Wiseman. The source code is included.
Version 1.1 indexes .Rnw and .Rout files, in addition to .R files (this can be easily changed by removing the appropriate entries from Contents/Info.plist). Works on Tiger and Leopard (but the command mdimport -r plugin doesn't work on Leopard, at least it doesn't work for me).
mdimport -d1 <somefile>.Rwill index the file, and print the following message:
(.....) Import '<filename>' type 'public.rez-source' using 'file://localhost/Library/Spotlight/R%20Metadata%20Importer.mdimporter/'The command mdls can be used to inspect the metadata associated with a file, the property org_r_project_functions lists the functions defined in the file.
mdimport -r /Library/Spotlight/R\ Metadata\ Importer.mdimporter
Command-F in the finder opens a Find window, the menu for attributes includes an Other... entry, you can then type function in the search field to filter out uninteresting attributes.