Being that the drivers have similar motor force factor and the parameter differences are mainly in MMS and CMS -- I will again state that you could make box changes and end up with similar results per watt. Not just pulling that out of my butt -- I have tested changes in MMS and CMS and what goes on in SPL as a result of them.
In the end when designing the SA-12 I chose to use stronger spiders and cones to match up with the rugged thermal performance of the driver. The R simply cannot handle enough power continuously to take advantage of stronger components here based on my thermal and mechanical testing.
In summary... with the R you have less mass in a significantly thinner cone and a softer/weaker spider and in turn in a given enclosure volume are likely to be a bit more efficient. You also have a MUCH less rugged driver thermally and mechanically -- one that is also trash if it is eventually damaged as re-cone components are not available. In any contest of durability the R falls well behind the SA -- the triple joint will break on a Type-R in the short break-in test we do on each and every SA-12 that is shipped.
If you like the R that is great -- it is a good driver price to performance.