Apparently this component is a source reference: it's not easily located in the R language definition, but its purpose is precisely for retaining the structure of the original source, especially comments; for example
s <- substitute(function(x=1){
## a comment
x^2})
str(s[[4]])
## Class 'srcref' atomic [1:8] 1 21 2 15 21 15 1 2
## ..- attr(*, "srcfile")=Classes 'srcfilecopy', 'srcfile' <environment: 0x8a87634>
shows that it's a srcref
object. The mysterious numbers (1, 21, 2, 15, ...) represent indices into a lower-level object representing the source code, as described in the ?srcfile page (i.e. c(first_line, first_byte, last_line, last_byte, first_column, last_column, first_parsed, last_parsed)
). As @SimonO101 points out, there's an R Journal article by Duncan Murdoch that probably gives the best explanation.