Other answers contain references for my first sentence. It sounds like a joke, but it is true most of the time, I should explain that maybe a bit better. Why to trust R over Excel?
- R is open source, Excel is closed source, you can easily inspect the code for the t.test in R if you have doubts, while in Excel you cannot
- R uses open-source libraries, these provide algorithms with very well-understood numerical properties, Excel uses whatever
- R's build process contains automated tests, we do not know which test model Excel developers use
- R's main field of application is statistics, and possibly t.test is one of the most used functions, while Excel is used for all kinds of things and t-test and statistics is a niche application.