Attaching and linking non R files (i.e. scripts from other languages like Python scripts) while building R packages

What are the options to build an R package that links non R files (besides C/C++/Fortran files)?

There are plenty of examples for these, e.g. you can search in the cran organization on GitHub: https://github.com/search?q=org%3Acran%20language%3APython&type=code

In general you can put any Python file into /inst and then call it either via the reticulate package, or directly with an external Python interpreter.

If you're using reticulate as the bridge between Python and R, you can place your Python files under inst/python/my_pkg_tools/, and then use reticulate::import_from_path(). E.g., in keras3 we have a handful of python files under inst/python/kerastools/*.py, and then we access them from R like this:

import_kerastools <- function (submodules = NULL) {
  module <- paste0(c("kerastools", submodules), collapse = ".")
  path <- system.file("python", package = "keras3")
  reticulate::import_from_path(module, path = path)
}