If there were a tie at the fourth position for mtcars$mpg then this should return all the ties:
top_mpg <- mtcars[ mtcars$mpg >= mtcars$mpg[order(mtcars$mpg, decreasing=TRUE)][4] , ]
> top_mpg
mpg cyl disp hp drat wt qsec vs am gear carb
Fiat 128 32.4 4 78.7 66 4.08 2.200 19.47 1 1 4 1
Honda Civic 30.4 4 75.7 52 4.93 1.615 18.52 1 1 4 2
Toyota Corolla 33.9 4 71.1 65 4.22 1.835 19.90 1 1 4 1
Lotus Europa 30.4 4 95.1 113 3.77 1.513 16.90 1 1 5 2
Since there is a tie at the 3-4 position you can test it by changing 4 to a 3, and it still returns 4 items. This is logical indexing and you might need to add a clause that removes the NA's or wrap which() around the logical expression. It's not much more difficult to do this "by" cyl:
Reduce(rbind, by(mtcars, mtcars$cyl,
function(d) d[ d$mpg >= d$mpg[order(d$mpg, decreasing=TRUE)][4] , ]) )
#-------------
mpg cyl disp hp drat wt qsec vs am gear carb
Fiat 128 32.4 4 78.7 66 4.08 2.200 19.47 1 1 4 1
Honda Civic 30.4 4 75.7 52 4.93 1.615 18.52 1 1 4 2
Toyota Corolla 33.9 4 71.1 65 4.22 1.835 19.90 1 1 4 1
Lotus Europa 30.4 4 95.1 113 3.77 1.513 16.90 1 1 5 2
Mazda RX4 21.0 6 160.0 110 3.90 2.620 16.46 0 1 4 4
Mazda RX4 Wag 21.0 6 160.0 110 3.90 2.875 17.02 0 1 4 4
Hornet 4 Drive 21.4 6 258.0 110 3.08 3.215 19.44 1 0 3 1
Ferrari Dino 19.7 6 145.0 175 3.62 2.770 15.50 0 1 5 6
Hornet Sportabout 18.7 8 360.0 175 3.15 3.440 17.02 0 0 3 2
Merc 450SE 16.4 8 275.8 180 3.07 4.070 17.40 0 0 3 3
Merc 450SL 17.3 8 275.8 180 3.07 3.730 17.60 0 0 3 3
Pontiac Firebird 19.2 8 400.0 175 3.08 3.845 17.05 0 0 3 2
Incorporating my suggestion to @Ista:
Reduce(rbind, by(mtcars, mtcars$cyl, function(d) d[ d$mpg <= sort( d$mpg )[3] , ]) )