This page is for R 2.14.2 and later.
This is part of Rtools215.exe and later available from here and separately as multi.zip (53MB)
All the sources are in the multilib directory.
pthreads-w32 is a more mature implementation, but based only on DLLs which you would need to ship with a package that makes use of it. Further, as those DLLs are licensed under LGPL, you need to meet their licence requirements (the sources are here).
winpthreads is from the `experimental' branch of the MinGW-w64 project. The two versions differ in using DLLs and static linking: there are some known problems (at least with the DLL version) for 64-bit builds with packages using C++.
The current toolchain packaging includes static winpthreads, which has proved to be the most satisfactory..
The procedures and scripts used to compile the Tcl directory and in particular to produce the help file are at https://svn.r-project.org/R-packages/trunk/R-Tcl-win/. The sources used were tcl8.5.8-src.tar.gz, tk8.5.8-src.tar.gz, BWidget-1.8.0.tar.bz2 and Tktable2.9.tar.gz.
Note that this was done using the Microsoft compilers: the software can be compiled using Mingw-w64 but crashes R.