R Under development (unstable) (2024-09-06 r87103 ucrt) -- "Unsuffered Consequences"
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Platform: x86_64-w64-mingw32/x64

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> library("matrixStats")
> 
> allocMatrix_R <- function(nrow, ncol, value = NA) {
+   matrix(data = value, nrow = nrow, ncol = ncol)
+ }
> 
> values <- list(
+   -1L, 0L, +1L, NA_integer_, .Machine$integer.max,
+   -1, 0, +1, NA_real_, NaN, -Inf, +Inf,
+   .Machine$double.xmin, .Machine$double.xmax,
+   .Machine$double.eps, .Machine$double.neg.eps,
+   FALSE, TRUE, NA
+ )
> 
> nrow <- 2L
> ncol <- 3L
> for (value in values) {
+   x0 <- allocMatrix_R(nrow, ncol, value = value)
+   x <- allocMatrix(nrow, ncol, value = value)
+   if (!identical(x, x0)) {
+     str(list(nrow = nrow, ncol = ncol, value = value, x = x, x0 = x0))
+     stopifnot(identical(x, x0))
+   }
+ }
> 
> proc.time()
   user  system elapsed 
   0.28    0.03    0.29