R Under development (unstable) (2024-01-28 r85838 ucrt) -- "Unsuffered Consequences"
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> options("rgdal_show_exportToProj4_warnings"="none")
> library(sp)
> data(meuse)
> data(meuse.grid)
> coordinates(meuse) = ~x+y
> coordinates(meuse.grid) = ~x+y
> x = coordinates(meuse)
> y = coordinates(meuse.grid)
> out = spDists(meuse,meuse.grid)
> out2 = as.matrix(dist(rbind(coordinates(meuse),coordinates(meuse.grid))))
> out2 = out2[1:155,155+1:nrow(y)]
> # should be equal:
> all.equal(out2, out, check.attributes = FALSE)
[1] TRUE
> out = spDists(meuse.grid, meuse)
> all.equal(out2, t(out), check.attributes = FALSE)
[1] TRUE
> 
> proc.time()
   user  system elapsed 
   0.78    0.26    1.03