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Set each file's EXIF times based to its Created or Modified times:
It's easy to setting each file's EXIF timestamps to its filesystem timestamps, provided you have Directory Opus 10 or above.
To copy each file's Created time to the EXIF Date Digitized and Date Taken fields, create a button which runs this command:
SetAttr META datedigitized:createdate datetaken:createdate
To copy the file's Modified time to the EXIF fields, use this command instead:
SetAttr META datedigitized:modifydate datetaken:modifydate
The buttons work on all selected files. (If you want to process files within sub-folders, use either the Find tool or Flat View mode to get a list of them.)
To learn more about the SetAttr META command, see Programmatic setting of Metadata and Keywords for SetAttr META in the manual. (You can push F1 in the program; you don't have to view it on the web.)
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Set each file's Created and Modified times to its EXIF time:
Doing things the other way around is just as easy, provided you have Directory Opus 11.6 or above:
SetAttr META createdate:datetaken lastmodifieddate:datetaken
(I've removed the method for older versions that abused Rename scripting to get things done, as it's a bad way to do things now that we have the commands above and proper scripting. You may see other posts refer to it, so I'm just making a note of it here. You can find it in the post's history if you are really interested, but it is not a recommended way to do anything these days.)