No specific section about it but there are numerouis references on other rule pages.
The one that really got me was datacards where it tells you that they're a physical item in the combine etc. then I find out there almost completley intangible, check out my thread about them many people commented in it they had no idea and had trusted what the rules said etc.
Well there has been a lot of confusion considering that there was a time when datacards served very little purpose. It was only since the advent of production that they began to be used more often.
But as for R&D, the player's knowledge of R&D is evolving as the datacard knowledge did. Right, now since there is no R&D, no one really takes an active interest in how it is going to function. It will only be after its implementation that player's will realize that they are missing out and need to educate themselves on how it works.
Honestly though, I doubt there is currently a solid structure for how R&D is going to work.
The rules update forum exists for a reason, if part of the rules pages are outdated or reference R+D without making it clear thats not possible yet you can always rewrite them and post there for them to be updated.
The general thing to keep in mind on the rules sections is that these things have been reworked about 100 times since I've started and until something is hard coded into the game (and sometimes not even then), any content that is written should be taken with a grain of salt. I think what is written on there now is perhaps more likely to stick around until it is implemented (better rules page writing has gone on now than 4 years ago, for example), but you can never be 100% sure.
Well that is similiar to what I was aiming at when I said that we really haven't created a solid structure of how R&D would work.
But up until recently you really couldn't take what the Rules said about R&D very seriously, though after the Berlin Conference (no pun intended) anything said about R&D has a bit more merit, assuming the rules were updated.