I can do the same calculation of T value using T-SQL. I cannot calculate p value from TSQL as that comes from a table, but it is possible to look it up. I imported the set of values into a table called WalkingSteps with two columns, walkerAsteps and walkerBsteps. For doing the math on T value the formula stated here may be useful. My T-SQL code is as below
The R code is a bit shorter, although the T-SQL code isn’t bad either.